AnduinOS
AnduinOS is an Ubuntu-based distribution which provides a GNOME desktop which has been themed and styled to resemble Windows 11. The project provides a smaller ISO file than its parent with each supported language split into a separate ISO.
VS
Tiny Core Linux
Tiny Core Linux is a 16 MB graphical Linux desktop. It is based on a recent Linux kernel, BusyBox, Tiny X, Fltk, and Flwm.