step by step kernel recompile

[Brett]

Does anyone know a good link to some straight forward step-by-step
instructions on how to recompile the linux kernel? I need to up the max
processes per user (by altering /usr/include/linux/tasks.h) and in order for
it to stick, I need to recompile the kernel. Ulimit doesn't work so don't
pass me off to that. From everything I hear, I must do it this way. Thanks.