app/code/core/Mage/Checkout/Block/Onepage/Billing.php

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<?php
/**
 * Magento
 *
 * NOTICE OF LICENSE
 *
 * This source file is subject to the Open Software License (OSL 3.0)
 * that is bundled with this package in the file LICENSE.txt.
 * It is also available through the world-wide-web at this URL:
 * http://opensource.org/licenses/osl-3.0.php
 * If you did not receive a copy of the license and are unable to
 * obtain it through the world-wide-web, please send an email
 * to license@magentocommerce.com so we can send you a copy immediately.
 *
 * DISCLAIMER
 *
 * Do not edit or add to this file if you wish to upgrade Magento to newer
 * versions in the future. If you wish to customize Magento for your
 * needs please refer to http://www.magentocommerce.com for more information.
 *
 * @category   Mage
 * @package    Mage_Checkout
 * @copyright  Copyright (c) 2008 Irubin Consulting Inc. DBA Varien (http://www.varien.com)
 * @license    http://opensource.org/licenses/osl-3.0.php  Open Software License (OSL 3.0)
 */

/**
 * One page checkout status
 *
 * @category   Mage
 * @category   Mage
 * @package    Mage_Checkout
 * @author      Magento Core Team <core@magentocommerce.com>
 */
class Mage_Checkout_Block_Onepage_Billing extends Mage_Checkout_Block_Onepage_Abstract
{
    protected function _construct()
    {
        $this->getCheckout()->setStepData('billing', array(
            'label'     => Mage::helper('checkout')->__('Billing Information'),
            'is_show'   => $this->isShow()
        ));

        if ($this->isCustomerLoggedIn()) {
            $this->getCheckout()->setStepData('billing', 'allow', true);
        }
        parent::_construct();
    }

    public function isUseBillingAddressForShipping()
    {
        if (($this->getQuote()->getIsVirtual())
            || !$this->getQuote()->getShippingAddress()->getSameAsBilling()) {
            return false;
        }
        return true;
    }

    public function getCountries()
    {
        return Mage::getResourceModel('directory/country_collection')->loadByStore();
    }

    public function getMethod()
    {
        return $this->getQuote()->getCheckoutMethod();
    }

    function getAddress() {
        if (!$this->isCustomerLoggedIn()) {
            return $this->getQuote()->getBillingAddress();
        } else {
            return Mage::getModel('sales/quote_address');
        }
    }

    public function getFirstname()
    {
        $firstname = $this->getAddress()->getFirstname();
        if (empty($firstname) && $this->getQuote()->getCustomer()) {
            return $this->getQuote()->getCustomer()->getFirstname();
        }
        return $firstname;
    }

    public function getLastname()
    {
        $lastname = $this->getAddress()->getLastname();
        if (empty($lastname) && $this->getQuote()->getCustomer()) {
            return $this->getQuote()->getCustomer()->getLastname();
        }
        return $lastname;
    }

    public function canShip()
    {
        return !$this->getQuote()->isVirtual();
    }

    public function getSaveUrl()
    {

    }
}

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