Does God create perfect souls or imperfect souls? Or both?

Does God create perfect souls or imperfect souls? Or both?

Deuteronomy 32:4
He is the Rock, his work is perfect: for all his ways are judgment: a God of truth and without iniquity, just and right is he.

If His works are perfect and we are all His works then logic would say that we are perfect.

If He makes souls imperfect then we must somehow reach perfection before entering Heaven.

Most believe that the onus is on us to do whatever need doing to get to Heaven.
I believe that God makes us perfect as scripture indicates and wonder why most believe that God has somehow screwed up on the creation of perfect souls.

If God cannot screw up then all around us is as I see it. Perfect.

If you cannot agree that all about us is perfect, then when did perfection change to imperfection and who was the cause.

God making souls. Good one , good one, oops, oops, good one, good one, oops, goo----.

Regards
DL