Interesting metric actually. Building Windows takes 12 hours [1]. It's a bit harder to find metrics on Linux. You can build the kernel in 60 seconds apparently [2] but that is not a complete operating system.
[1] https://stackoverflow.com/questions/226377/operating-system-... [2] http://www.phoronix.com/scan.php?page=news_item&px=MTAyNjU