Why do you want to make a bitcoin mining pool ? Can you not just point your miner(s) at an existing pool and have a second failover pool configured as well ?https://en.bitcoin.it/wiki/Comparison_of_mining_pools
But if you really do want to do things the hard way
Read this before you decide - https://bitcointalk.org/index.php?topic=8707.0
And this if you really really really really want to do it then read this https://bitcointalk.org/index.php?topic=10321.0
But to be honest unless you have 10-100+ Ghash/second mining power there is very very little to be gained. The transaction fees are currently about 0.01%, which is not enough alone to pay for the added cost of dedicated pool servers and the large amount of additional network traffic. And expect thousands of people asking you questions no matter how good your documentation is.
If you have to ask these type of questions, you probably shouldn't try and setup a mining pool. Why am I'm thinking to myself that I just handed a loaded gun to a 2 year old to go and play with. Did I just say that out loud ?