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? http://www.linuxfromscratch.org/

Enjoy!

-Albatross
thanks man,this link is really helpful..thanks
http://susestudio.com/

There are too many Linux distros.
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