how to create your own linux through LFS?

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Anyone has heard of linux from scratch.this site lets to customize any linux.so you can add pacakges,remove pacakges.there are a lot of things given in its manual.you have to create and edit many files.But i am not able to fully understand it.it tells us to create a partition and store some files in it.if anyone has understood it completely and implemented it successfully please tell me that what exactly we have to do? also give your reviews about it whether it is good or bad. thanx in advance.