You would have to create a Linux Os Distro. If you want to create a OS from scratch you would need to make a based Os of the Mike OS and you would need to have years of knowledge of coding in the language Assembly. When creating a Os you have to remember you can't use direct x as many games may not be supported for the Linux.
Making a OS from a blank sheet of code would take years of programming. I gave you two choices, I suggest the Distro as it's easier.