Been thinking about this today.
I believe at conception too.
What I pondered today was this:
We are electrical beings. Our hearts beat due to electrical impulses. Our thoughts travel through nerves in our brains as electrical energy. So, if we as humans can create systems in which information (visual/sound etc) can be transferred... even remotely now we have digital technology... then why is it so hard for many people to believe that our souls endure after death? After our body dies why is it so hard to imagine our soul energy being "uploaded" into another dimension? If we can send a video around the world via our mobile phones and satelites then why not a more intelligent entity (God) capture our soul energy when we die? It's not that big a leap for me to make....