Step 1. Make a regular Win98 Boot Disk
Step 2. Have Nero 5 installed and working.
Step 3. Open Nero, close the wizard, and make a new CD-> CDROM (BOOT)
Step 4. Select the A:\ Drive as the source and make sure you have your win98 boot disk in there.
Step 5. Add any files you may want to include on the cd as well (i put win2k, win98se, and winme cab files on there).
Step 6. Burn the CD, you won't see the boot files at all but they will be there. if you chose not to put anything else on the CD it will show up as blank, but will still be bootable.