How does a distro born?

["Valter G. Nogueira Jr." <valter@intersic.com.br>]

I know this question is a little off-topic and with a broad scope.

And I am not interested in set up a new distro.

The fact is: I really want to know and perhaps be able to setup a
ultra-mini-distro just to tell myself: I did it.

I guess that thousands of people would enjoy that.

I read Linux From Scratch but that is not a distro build guide.

What is a distro?

I could define a distro as a bootable media (using ISOLINUX perhaps) which
boot a linux kernel configured to run a installer, which in turns runs
several steps from partitioning disks and coping files (packages) to initial
config (video, networking, etc).

So, what do I need to know (and where could I find that information) to set
up such thing?

Do I need to be a kernel master?

Is there any site trying to solve the great mysteries of life such:
    How does a distro born? or
    How does a kernel born?

In the way, I am looking for good literature about kernels and operating
systems.

Thanks in advance.

Valter