Installation and updating jails by Handbook, what's wrong?

There is a section 15.6 in Handbook which describs how to build jails with possibility to easy update/upgrade them later.
http://www.freebsd.org/doc/en/books/handbook/jails-application.html
There is a warning there that it's for advanced users so I reviewed the procedure first and found myself advanced enough to follow:stud
Despite everything looks pretty easy I failed. Trying to find my mistakes I stopped at this place:
# cd /home/j/mroot
# mkdir s
Code:
zeiz# ls
bin	dev	libexec	mnt	rescue	sbin	usr
boot	lib	media	proc	s	sys
zeiz# pwd
/usr/home/j/mroot
# ln -s s/etc etc
# ln -s s/home home
# ln -s s/root root
# ln -s ../s/usr-local usr/local
# ln -s ../s/usr-X11R6 usr/X11R6
# ln -s ../../s/distfiles usr/ports/distfiles
# ln -s s/tmp tmp
# ln -s s/var var
The "code" inside "quote" are my steps inserted in quote from Handbook to show where I am and what is there.
The linking as above creates a bunch of broken links in wrong places and nothing works of course.
Here is the question: have somebody succeeded with that procedure?
It looks all wrong to me otherwise it's indeed so advanced that must be just a magic... if it do works :q
 
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