God forms our soul, does he not? Is that the same as our body? I believe the Body is the temple of our soul.
If God forms us in the womb, then you can't be just a clump of cells, you wouldn't have existed outside the womb. Conception technically can exist outside the womb, after conception there is something known as 'implantation'.
To form in the womb never makes it clear whether its conception or implantation. However, considering that implantation can only include the womb, and that conception can be outside the womb, one can put two and two together and say implantation is the start of a new life and soul, otherwise most souls would be ejected from pregnancy by default, which seems ridiculous.
Abortion can only happen in terms of 'clinical pregnancy, which is when humans know the baby is alive, which is why abortion is wrong.