Do you mean making your own engine from scratch? Yes. Raw coding, no program to help you.Are you trying to make 2D games? Indeed, I don't want to jump ahead to making 3DWhat language would your prefer to use?Windows or Macintosh? Windows..?
why didn't you answer "what language"that's kind of important
Take a look at Paradox Interactive's HPL1 engine, they released the source code for it.