Just a suggestion and an idea, but if you want to create a linux from scratch then might i suggest a little sideshow: If you cant get started with linux from scratch then you should try ceating your own workspace from Solaris. With solaris you can create your own environment just the way that you want to set it up. It may not be "creating" a new linux but it is somewhat related.

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What is a physical body. The body is merely an object. It is a form of existence far too impure to store the gods within us called souls. Now you will remember. The bloodstained history. Material desire. Hunger. Sexual Drive. Desire to dominate. Desire for fame. Humanity. As long as there is a body, desires will be born. The human ego will never disappear as long as desire remains present. Humans will continue to fight to fulfill their bodies desires and it will never end. At this rate there is no future.