Making a Horcrux is a truly evil act- as told in the previous chapter. You should never try to make a Horcrux because, first of all, Murder is a very horrible thing, to kill someone- to end a life to extend yours- an act that can "emotionally" destroy you.  as said in the previous chapter, an ordinary witch or wizard can't make a Horcrux. You need to be really EVIL to do so- there is no point in making a Horcrux when you can die in the process of making it. It is said that if you feel any kind of remorse in making a Horcrux, your soul will come back to your body, but it is so painful that the pain might kill you.