If you will tell us the REASON for making the boot CD, we can answer more
accurately. There are dozens of different boot CDs. They have different
purposes. Please give us more info.
If you want to make a CD bootable most CD utilities (Roxio, Nero, etc) have a
"bootable CD" option. However, as others have said, not knowing if you need
a CD that will be able to "see" NTFS files on a hard drive or if a Win98 boot
will work makes it harder to answer the question. Either way, there is some
advice at bootdisk.com that may help.