Maybe it'll help you understand things if we review just how the kernel gets made... and, how it gets to be where it is.
"The kernel" is, in one sense, "just an ordinary program," except that it runs in privileged mode, gets loaded when the computer boots up, and stays (more or less) in memory all the time. That, of course, makes it rather special . . .
The first thing that's special about the kernel is
how it winds up in memory in the first place. It's loaded by a special program called a "boot loader," and there are two of these: Grub and LILO. Both of these programs know how to get loaded into the computer's memory when you first boot it. Programmatically speaking, they are very complex. But their job is quite simple. Their job is to... select and load the kernel, then jump to it and be forgotten.
When you "make" the kernel, you actually build a
kernel image, which is a special disk file that Grub or LILO knows how to find and load into memory when you restart the computer.
The process of "making the kernel [image]" consists of, first, selecting various configuration-options ("make menuconfig") that are needed, then building the actual kernel image based on those options. These options control the compilation process that determines what your kernel-image contains and what it does not. The last step of the kernel-building process will create the files that are needed by Grub or LILO.
Here's a tip...
once you understand what in the heck is happening, "it's simple." Until you do, it's butt-confusing.
So, "get the big picture first." Ignore the details and try to glom onto
the big picture.