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Creating your own OS over Linux [closed]

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linux-howto

http://unix.stackexchange.com – I wanted to know more information/advice on how it is possible to create your own OS over linux. I'm not familiar with linux but i want to build my own UI over a linux system, and probably go a bit deeper tweaking certain aspects to it. Is it possible to do such a thing? Will i have to build it from scratch? (implementing kernal/file systems etc) Anyway i could just work with a current template(if a linux and build upon it? (HowTos)