I'm gonna share how to create debian system on Raspberry PI rev B.
My computer is running debian 7 (wheezy), so this tutor will only work with the same type of linux system. Note that Raspberry Pi had arm v6 processor, the debian armhf itself was build for arm v7, so the armhf distribution of debian will not work on Raspberry Pi, you may use armel instead, regardless performance since soft floating point is used. At last the Raspibian were debian armhf build for arm v6 specially for Raspberry Pi.
1. Cross-toolchains
Download the toolchains from
https://github.com/raspberrypi/tools/archive/master.zip
extract somewhere in your home directory, mostly people put the toolchains on /opt directory.
Export the toolchains path to your working environment like this:
export PATH:$PATH:/arm-bcm2708 /gcc-linaro-arm-linux-gnueabihf-raspbian / bin
test your toolchains by typing:
arm-linux-gnueabihf-gcc --version