After many generations of observation, it is generally accepted that the soul is located in the brain.
However, scientists and philosophers, as well as other thinking people, know that this sort of definition is merely convenient shorthand and not really a description.
Even those who locate the soul in the heart or brain know that these organs are pieces of flesh.
They are, at best, points of contact with the soul, but do not constitute the soul itself.
–Rabbi Adin Steinsaltz