A New Little Companion
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All multi-cellular life have souls. It is something I have learned after becoming a Ghost. Plants are included. However, bacteria and other little things seem to not possess one, or it is so small I simply cannot see it. But there's a logic behind souls. Living beings can live without one, as long as their very existences are not complex. Bacteria live by very simplistic chemical compounds, perhaps their complexity hasn't allowed them to develop proper souls.
Meanwhile, mostly all multicellular life, down to the smallest little bug or worm have a soul. Plants are included, of course. They all have souls, when I cut down a tree, I am killing a living being, and I can even see their souls come out of their bodies and fly away somewhere.