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Smallest GUI distro (for a low-RAM Chromebook)?
(programming.dev)
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Also, check out:
Original icon base courtesy of lewing@isc.tamu.edu and The GIMP
If you're constrained by the user's "tech level", it's unlikely that you'll find anything significantly lighter ... some other distro might shave off 50MB of RAM, but if it's more difficult to use, that's not really worth it.
Right, well, we haven't yet decided who will use the machine.