I'll move for the O.P's topic: How To.
First, unless you are a gifted programmer with a great deal of experience, I suggest that this is a mammoth undertaking -- even if you know how, it will consume months of your life.
Second, even with programming skills, the ability to factor the tasks into reasonable chunks is not self-evident. Just the list of major elements is interesting:
- booting
- a kernel to manage and contain
- real (plus a possible virtual) memory management
- all those pesky device drivers
- a display manager for at least the console (the 'terminal' used to boot and control the system itself) perhaps X11 to provide GUI support.
- i/o system (including a filesystem and APIs to provide access to files)
- program management (ie loading, unloading, resources)
- at least a TCP module for 'communications'
- perhaps support for 'loadable modules' like Linux to allow your kernel to be minimal and yet able to configure device and features supported
and all of that needs to avoid module-A depending upon module-B which depends upon module-C, which needs A (ie a race condition)
From the experience of millions of users and multiple years of just Windows patches and hotfixes, it should be self-evident that the above is far from trivial. One doesn't begin a project like this just because "I don't like the xyz system". One needs a burning desire to do this. If you're underlying goal is to get something "easier, faster, less complicated, and cheaper", then this is not the path to solving that goal.
Personally, I have Windows, OS X and Linux Red Hat and by far the easiest to manage and use is the OS X. By way of contrast, Windows people like to twiddle with the hardware and things like overclocking; Mac people just want to work on the system to perform tasks. That comment alone might give you insight to your real passions.
Best wishes.