Tired of go on a lot of link each time, i decided of all regroup in a massive tutorial.
This howto is a mix between the gentoo handbook, sasaki handbook and many tips found on the web.
We going to look how to set up:

• ZFS
• Systemd
• systemd-boot
• CPU flags
• The kernel source
• Full disk encryption
• Secure Boot (generate key with cryptboot)
• Protect your privacy ( paranoid-ninja, tor and ssh )
• SELinux (Not Yet Ready)

• Cpu comptatible x86-64.
• 8G disk storage available
• 2G memory minimum

Optional:

• MicroSD or USB key for create an external boot partition. ( Be proud with MicroSD as boot partition, some BIOS/UEFI cannot boot on )
• ECC Memory.
• SSD - Generally use as cache drive and log device, respectively called L2ARC and ZIL).

Take a look on another repo Archaeidae to build a custom Archiso including ZFS support.

Boot on the key & start the tutorial:
Gentoo-ZFS wiki