If you're asking whether we could sacrifice another human soul to create one, then purely theoretically speaking, we could; I don't know if anyone has ever tried it, it's generally agreed to not be anything that we can create at all, nor is it anything we should attempt to do.
Where this becomes a problem, though, is with people trying to resurrect the dead; the reason that doesn't work is that there comes a point where the soul can't be retrieved after one dies. No one knows where that point lies, we just know it exists - trying to bring someone back is impossible then, because there's nothing to be retrieved and you'll be back to the problem of trying to bring a soul into being out of nowhere.
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Where this becomes a problem, though, is with people trying to resurrect the dead; the reason that doesn't work is that there comes a point where the soul can't be retrieved after one dies. No one knows where that point lies, we just know it exists - trying to bring someone back is impossible then, because there's nothing to be retrieved and you'll be back to the problem of trying to bring a soul into being out of nowhere.