I found this page very helpful in understanding each step of the QR code creation process. I can't say I recall it all but it would be possible to turn this into a small booklet, I guess.
https://typefully.com/DanHollick/qr-codes-T7tLlNi
Here's a HN discussion from 2022 about it.
Nice! I also found this page very helpful:
https://www.nayuki.io/page/creating-a-qr-code-step-by-step
This is an interactive guide that will break down the process for your specific QR-code.