Souls (ghosts, geists, spirits, etc) often roam Innistrad, caught between life and the peace found in the Blind Dreams of death. If the spirit was strong or pure enough, it may inhabit a physical shell it finds. A Soultouched Being is a spirit that has inhabited a shell and can therefore carry on "living" in the Prime Material plane of Innistrad. They continue surviving so long as the health of their shell is maintained; if their shell is destroyed, then their spirit is lost to the void, no differently than when a mortal dies.
The shell could be made of anything that's suitable for the roaming geist to form a deep enough attachment and comfortability with to maintain its tether to the Prime Material plane, for example: clockwork or steampunk automatons, carved or living wood/stone/gems, or even a formerly living body (although this is most commonly the work of evil necromancy as a spirit cannot form a strong enough connection to a shell that's been previously inhabited for it to ever feel fully attached to this world).
Most often, Soultouched Beings are inhabited by spirits of the very very old, or very very young. If a newly born spirit finds a suitable shell to inhabit, then they must learn everything a normal child must learn as they grow older: like physically moving their bodies around, communicating and socializing, pursing academic or magical studies, etc. Likewise, when an elder spirit becomes a Soultouched Being, they must also go through a rebirth and relearning process as they may only have fragments and memories of their previous life (or even none at all).
An elemental is an example of a Soultouched Being that was created by the spirit of a pure force of nature.
Derogatory terms for Soultouched Beings are"golem" or "construct."
Uses stats/features from
Warforged sourcebooks.