Board Thread:Lore Discussion/@comment-83.84.138.71-20131231144655/@comment-9062114-20140114071352

I don't believe the Dwemer have ever been assosciated with the undead or necromancy. And itwas the Heart of Lorkhan which the Dwemer discovered, I don't recall hearing them discover Soul Stones.

But never the less, it's an interesting theory.