To create a horcrux, a witch or wizard must first prepare the chosen object in a ritual which is referred to only as “too horrible to go into detail about”. Following the preparation of the object, the witch or wizard must then take a life, an act which splits the soul. Following that, further dark rituals are required in order to remove the soul shard from the maker and place it into the prepared object. Once this is done, the Horcrux becomes impervious to almost all forms of destruction, requiring extremely powerful magic or substances to do so.