¿Where to start?

This is hard.

When you have a dream like this the doubts always show up:

• Why you want to do this? We have Linux, Windows, MacOS?
• What is your business plan? how are you going to turn this into an ecosystem?
• IBM OS/2 is working fine as it is right now why do you want to clone it ? 
• Another operating system?
• You are not a developer
• It is too hard to do this, IT IS IMPOSSIBLE.

Maybe if it wouldn't be hard I wouldn't like this idea.

I had been inspired by projects like Haiku OS which tries to clone BeOS, and ReactOS which tries to clone Windows 32bits. Both projects today has virtual machines and alpha level code. I'm also inspired by the Linux and FreeBSD, which between order and chaos can produce a solid operating systems.

I really hope that with community teamwork this dream can be accomplish someday. It is not going to be "one man effort" for sure, and the results of have an OS/2 open source OS will benefit the entire community at the end.

I think that George Harrison song's can resume the efforts of this dream:

But it's gonna take money
A whole lotta spending money
...
Its gonna take time
A whole lot of precious time
Its gonna take patience and time, ummm
To do it, to do it, to do it, to do it, to do it,
To do it right child