[@Lucky]: I'm not going to pass judgement yet, since it's late. But I'm going to quickly point out that the "soul" used for creating a homunculus isn't the conscious part of it. Rather, it's the "life force".

Technically you can probably get this "life force" from any number of things, but the easiest way is from the body of someone recently dead. Visits to morgues are common when someone wants to make a homunculus.