Vox Day thinks that the human soul is made of water.

Every since René Descartes' proposal that the "seat of the soul" was contained within the pineal gland, philosophers have recognized that the theory of the physical soul is a royal road to personal humiliation. In perfect obliviousness to this danger, here is Vox Day's latest discussion of the human soul:

Moreover, there absolutely is empirical evidence that something goes missing when a being transitions from life into death, which is why the early physicians tried weighing bodies after death to try determining the weight of a soul. Now, you can certainly elect to call it electrical impulses or bio-software if you prefer, but there is certainly empirical evidence of what can quite reasonably be called a soul, which is neither personality nor behavior.

While it is true that a human body will weigh slightly less after death than it did before death, it has been proven that this is due to the evaporation of water vapor through the skin.

In reality, there is no empirical evidence for the existence of a physical soul and this isn't for lack of effort for trying to find one.