Small RootFS Without Desktop

How can build A file systems that more suited to Embedded Developments??
i want a minimal rootfs that do not require a full desktop.

small root filesystem that work well so far (CUDA, libargus, etc.) without GUI Desktop.

Please introduce the simplest possible solution!

You may have a try below link.

https://gnu-linux.org/building-ubuntu-rootfs-for-arm.html

You may uninstall the ubuntu-desktop by sudo apt-get remove ubuntu-desktop as another solution.