how to build my own linux destro

hi yall,i wanna build my own Linux OS,but i dont know where to start should i download an already existing destro or what? please help i need the first few steps,i dont need the code i just need procedure to create my own destro,thanks in advance for your help...
Building a fully-functional Linux distro takes a lot of time, and making it really good can take even more time, depending on your goals. That said, have you seen this?


thanks man,this link is really helpful..thanks

There are too many Linux distros.
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