Linear arrays of omnidirectional microphones produce beampatterns that are symmetric about the array axis. For these arrays, a beamformer is considered steerable if its beampattern maintains the same shape in the semicircular plane across all look directions from 0° to 180°. For dual-microphone arrays, conventional differential beamformers are generally non-steerable and restricted to first-order, which significantly limits spatial selectivity. To address these limitations, this study presents a neural differential beamformer (NDBF) with a dual-microphone array. The contributions are as follows: (i) NDBF is steerable; (ii) NDBF achieves high-order frequency-invariant beampatterns; and (iii) NDBF enables stereo recording using only two closely spaced omnidirectional microphones. Experimental results demonstrate that NDBF outperforms existing methods while overcoming the limitations of classical differential beamforming.