I don't know if any two operating systems started out the same.. Serenity came into this world because I found myself with a lot of free time and in need of a programming project.
The first three components I wrote were an ELF parser, an Ext2 filesystem dumper, and a GUI library (on top of SDL.) They all ran independently on my Linux box. Once they worked well enough, I glued it all together with a simple x86 kernel and just kept going.
Probably not the answer you wanted, but I assume from a poc/toy bootloader. I wasn't disciplined enough to go further, but I did play around getting a toy OS working, and stopped a little bit past that part.
From the state a month ago, it’s very reasonable. From scratch however...
How do you even start building an OS?