Answer: We are all a desire. In principle, seeing ourselves as a particular biological structure is just the way it seems to us. In fact, what our eyes see are conglomerates of desires, and nothing else exists in the world.
The Creator only created desires that are placed before us and felt in various forms.
A soul is also a desire, but when it exists as a desire directed toward reception, it is called a “body.” There also is a desire that is built upon the characteristic of bestowal that directs itself toward others.
Those desires that we can change from reception to bestowal become a soul, and those that cannot be changed remain as our biological body.
From the Kabbalah Lesson in Russian 12/13/15