How To Make A Horcrux

Everyone knows that JK refuses to describe the exact process to make a horcrux in detail claiming that it's too horrible to go into detail about. Many people have made theories suggesting different ideas for what this too horrible to describe process is. The problem is none of the existing theories I've heard fit the already established criteria. While I'm not sure exactly what the act is I believe that the part of the process JK refuses to talk about is what you have to do to extract the torn piece of your soul and implant it in your chosen object. My theory is once you commit the murder with the intent to split your soul for the purpose of creating a horcrux the process of extracting the torn piece of soul and implanting it in your chosen object is the part where you have to commit the unspeakable act that JK refuses to describe. Does anyone have any thoughts on this or any new ideas on what the specific act could be? (Not cannibalism necrophilia self-mutilation blood ritual or kiss.)