This are the steps:
install qemu for test usb disk
apt-get install qemu-kvm
Download freedos
wget http://www.ibiblio.org/pub/micro/pc-stuff/freedos/files/distributions/1.0/fdbasecd.iso
Format your key usb
sudo mkfs.msdos /dev/sdx1
sdx is your partition
Attention!!!
sudo qemu -boot d -m 512 -cdrom /path/fdbasecd.iso -hda /dev/sdx
sdx must be entire usb disk device
Press 1
Press 1
Choise your languages
Press 5 (Run FreeDOS from CD-ROM)
TYPE into DOS SHell
a:
sys c:
That’s all
Close Qemu Window
only 2 file must be into c: : command.com and kernel.sys
unplug the usb stick and plug in again
copy your firmware into usb drive
Bye