It may be Justin Bieber Linux (also called Biebian), but it still beats Windows and Mac.
Biebian is not based off Debian or Ubuntu. It is based off Puppy Lucid 525, and that is part of the joke.
Also, this OS is a joke, inspired by Hannah Montana Linux. The idea began on 4chan's /g/. Anyone who takes it too seriously is retarded and needs to take a big shit.
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