The one you built yourself with a kernel stripped down to a TCP stack and a few essentials, a bare userspace and bootloader, and just enough libc to support whatever you're serving.
Why? Minimal attack surface.
Why not? Most people won't spend the time to learn OS/distro building. It's a steep curve, maybe one or two years to master building a minimal viable OS with just a kernel and shell, doing something like Linux From Scratch [1] or similar [2], and then learning the ins and outs of (dpkg-tools/debconf type or similar) source package management way to roll your own bare-bones.