One good resource is Linux From Scratch which teaches you how to go from bare-nothing to a working linux system.
Yes, I have always wanted to make some time to follow those lessons. They are the best way of starting, definetly!
There also is a set of perl utilities call Perl Power Tools, that emulate all the basic c system commands. Check them out at PPT
Yes, that is what I was targeting, I guess. Any operating system where perl might work should be able to use these tools.
Today, I have found something interesting here. I should have searched a little, before posting...
Thank you zentara !