This has long been a subject that has interested me.
The question being; Can you make a horcrux from a person who has had their soul removed by a Dementor?
In my opinion, yes you can.
The first step being to align yourself with a group of Dementors. (Only 1 will suffice)
The second is to choose witches/wizards who posses great potential and strong lineage*
*Latter inconsequential.
Ensure you are proficient in the curses and protective charms required to create a viable horcrux. (First and foremost.)
After disarming and subduing your target (dueling quickly and humanely, although the cruciatis curse beforehand may help with the necessary isolation of the soul fragment). Employ a Dementor to perform the Kiss.
This should be enough to create the required soul fragment, however use of avada kerdava on another victim should ensure that the soul fragment is sufficiently isolated.
Now, have the person kissed by a Dementor.
You now have;
Their soul removed and their body untouched and healthy. Along with the desired fragment.
Begin with the protective charms required to protect "the container"
Follow this up with the necessary spells required to create your horcrux.
Assuming that the ritual was successful and your enchantments were cast correctly, your horcrux is now a witch/wizard protected by powerful dark magic and an exact copy of you in every way. Each of you alive while the other survives.
Now imagine creating another like this but of the opposite sex, then imagine if they had children of their own. Would a horcrux dynasty be possible?