You'll first need to prepare Ubuntu by installing GNOME Extensions, GNOME Tweaks, and GIT. Next, you install the necessary themes, fonts, icon-packs, and extensions ...
Linux while kleeping the familiarity of Windows, you don't need a custom distro. Just use Ubuntu with these tricks.
Microsoft’s Windows Subsystem for Linux 2 was released nearly 3 years ago. This brought the ability to run the Bash shell and run Linux binary executables that you’d be able to run on Ubuntu Linux.