No answer has been given in canon, but it seems reasonable to assume that the horcrux-creation ritual requires the magic-user to lift the object to be made into a horcrux at some point, putting a natural limit on the size of such things.
It's also entirely possible that, as a horcrux works by binding a piece of a soul into it, the ritual in question places a sort of magic boundary at the edges of the object. Such a boundary would, again, take a lot more power for a larger object.
To clarify: while we can't know for sure unless JKR tells us at some point in the future, the most likely limiting qualities would be volume, surface area, or mass. Furthermore, presumably something has to be an object to be a horcrux: one can't make a small pile of sand into one. Again, unconfirmed, but seems reasonable. It's also likely that there's a minimum size, because otherwise someone would have tried making a grain of sand into their horcrux and dropping it on a beach. There are also limits on what one might want to make a horcrux - while the process gives the object increased resilience it's probably a bad idea to go with something too fragile. Quite possibly there's a limit to what the magic does to toughen the object, or the ritual might damage the thing as part of the process.
Similar constraints may apply, but to reiterate: These suggestions are speculation. There is no answer given in canon.
As a side note, it is not made explicit that the last stages of Sol cannot destroy a horcrux, as there may well be powerful innate magic in the Potterverse's Sun. It seems like the sort of thing that might.