The weekly TV science program on our national broadcaster, called Catalyst, started its 2010 season on Thursday, and had an item on the various things that combine to produce out of body experiences (I don't know if that video works outside Australia, but the transcript is there too).
The text there is only a fraction of the item on out of body experiences, they talked about what produces the feeling of floating up out of your body (showing how you can induce sensations of rotation and floating), and how you can identify your body as being somewhere other than it is, before talking about trying to actually produce an out of body experience.
[As usual I didn't watch the whole thing live (early evening is a hectic time in our house, so we record anything we actually don't want to miss). I'll give it a more careful look when I get to it, but what I saw of it was fascinating.]
So anyway, the point was that out of body experiences are simple consequences of the way our body and brain work, and that it's not hard to reproduce many aspects of them. Nothing particularly mystical, and certainly not evidence for a soul.