This page presents some thoughts related to the abortion debate without, I hope, taking sides.  A potentially important question in the debate is "At what stage of development does a fertilized egg become a human being?"  To answer this question we need to know whether human beings have souls and, if so, at what stage of development the soul enters the body.  "Soul" here is understood as something distinct from the body that enters the body at some stage of development.
  
First, suppose souls do not exist.  Then the fertilized egg contains all it needs to develop into a human child given the proper environment.  Thus, someone who does believe in souls should accept the idea that a fertilized egg is a human being.  Also, some birth control methods prevent implantation of fertilized ova and so deny these human beings the envirnoment they need to develop into healthy children.  Maybe one should oppose such devices, perhaps even as strenuously as one supports other measures that help fertilized ova grow into healthy children such as education in methods for preventing STDs (which can cause birth defects), support for reasonable wages so pregnant women can be in good health and obtain proper nourishment, support for strong enviromental standards since fetuses and often more sensitive and support for measures abroad such as inexpensive AID drugs for Africa.  At any rate, atheists who support abortion need to do a bit of fancy footwork.
  
Second, suppose souls do exist.  Until a soul is present, the fetus is not a human being and so could reasonably be subject to different treatment.  When does the soul enter the fertilized egg?  There are a variety of answers.