Using Tinux, you can build your very own, tiny (Busybox based) Linux distribution.
Before starting to build, you will need to have dependencies installed on your build machine. Running below command will help you install it on most Ubuntu based machines but you may easily adapt it to operating system of your choice if you now it well.
sudo apt install bison build-essential flex libelf-dev libncurses-dev libssl-dev qemu qemu-kvm xz-utils
Navigate into the Tinux
folder, and run command as follows:
./build.sh 5.0.10 1.30.0 # ./build.sh <kernel-version> <busybox-version>
It will then download the Linux kernel and Busybox for the version you have supplied. Then extract & build those along with a basic initramfs image. Once built, you can optionally boot it if you installed Qemu in first step.