Chapter 7 of Nielsen and Chaung goes through (some of) the physical realizations of quantum computers.
However, it's important to note the sheer complexity involved in building a quantum computer from scratch. Building a quantum computer is not a linear process that can be captured in a thousand, or even several thousand, straightforward steps. Instead, the process is multidimensional, spanning across various scientific disciplines such as theoretical physics, materials science, engineering, computer science, and more.
As mentioned briefly, there are many physical realizations of qubits (hence different hardware), such as superconducting qubits, trapped ions and quantum dots. For NISQ devices, the choice of qubit depends somewhat on the specific application, amongst other things. However, there is no general consensus as to which approach is the best approach (see this question).
So even if it were easy to list the steps to build a quantum computer in any one of these approaches, the steps would also be somewhat fluid and subject to change, as advancements are made and new methods discovered.
Due to this, producing a definitive step-by-step guide would not just difficult but perhaps somewhat premature.