..making OS is easy.. Nowadays you know what you have to do. Don't have to design and think about how to do it. Everybody who were writing code in '80 were doing so (they were force to do so!).. any '80 application/game, and some early '90, were intercepting entire functionality of the computer, having to deal with hardware registers (and the all external devices) and program them by themselves.. etc. etc.
At that time, entire OS could fit in 4 KB, 8 KB, 16 KB of ROM. Don't tell me you cannot code 16384 bytes of machine code? Seriously? I could write OS in a few hours. In '80-'90 years I was writing 500+ lines of machine code in a few hours. The only limit is amount of beer and pizza around me..
Currently what is considered "OS" is extremely (EXTREMELY) overbloated..
Nowadays, "OS" has built-in TCP/IP stack.. (check when Windows get TCP/IP stack, and then MacOS get TCP/IP stack built-in)
Nowadays, "OS" has built-in Internet browser.. (check when Windows get IE, and then MacOS get web browser built-in)
Nowadays, "OS" has built-in FTP client..
Nowadays, "OS" has built-in simple text editor (NotePad) and more complex text editor (WordPad)..
etc. etc.
..but it won't be "your OS".. you made almost nothing in it..