The release(8) man page describes the build process. Kernel, userland, and Xenocara are three separate build steps. When you build a release (of any flavor), there are two additional procedural steps.
I'm not a Project member (developer), all I know of the release engineering phase is that it is a significant amount of work because I can see a lot of it in the ChangeLogs. I recall Theo has described it as "simpler" now that CDs are no longer being pressed.
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