Kernel is the fundamental part of an operating system. It is a piece of software responsible for providing secure access to the machine’s hardware to various computer programs. Since there are many programs, and access to the hardware is limited, the kernel is also responsible for deciding when and how long a program should be able to make use of a piece of hardware.
Kernel development is definitely not an easy task. It is the ultimate test of your programming skills. Therefore, Bonafide OS Development have created a simple tutorial on how to set up the basics for a kernel. Must read for programmers and beginners alike.

Bonafide OS Development