Create minbase rootfs and configure in chroot: (under root/sudo))
apt-get install binfmt-support qemu qemu-user-static debootstrap
mkdir ./newrootfs
/usr/sbin/debootstrap --arch armel --foreign wheezy ./newrootfs http://ftp.de.debian.org/debian
cp /usr/bin/qemu-arm-static ./newrootfs/usr/bin/
chroot ./newrootfs /debootstrap/debootstrap --second-stage
chroot ./newrootfs apt-get install openssh-server
chroot ./newrootfs apt-get install dnsmasq
Modify the files below in the directory newrootfs
/etc/apt/sources.list
/etc/network/interface
/etc/default/dnsmasq
/etc/dns/masq
/etc/fstab
cd newrootfs
sudo tar -cpvzf ../rootfs.tar.gz *
connection to handheld
share the internet connection [sharePage]
apt-get update
apt-get upgrade
apt-get locales
dpkg-reconfigure locales with for example fr_FR.UTF-8 UTF-8
modify the /etc/environement file with for example
LC_ALL=fr_FR@euro
LANG=fr_FR@euro
adduser jdoe
apt-get install xorg task-lxde-desktop