WHY?
If you like the OS X layout, run OS X.  
If you don't want to spend money for an os, there's always Darwin x86.

http://developer.apple.com/darwin/
http://darwin.monkeyvoodoo.net/

If you really want to build yet another linux distro, use LFS.

http://www.linuxfromscratch.org/

Peter Clark wrote:
> 	I was reading up on the Linux file system layout 
> (http://www.tldp.org/LDP/intro-linux/html/chap_03.html) and wonder just _how_ 
> difficult it would be to remap the structure, say into a OSX-like layout. 

-- 
scot

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