I find myself very torn on this issue.
On the one hand I don't believe the moment of conception defines a human life . Further, I believe a woman has the right to make choices about her body.
On the other hand, you can put me in the camp that believes if a fetus has even a small % chance of being viable at the time of abortion then choosing an abortion at that point is morally wrong (barring extenuating circumstances like the mother's life being in jeopardy). I also recognize of course that the vast majority of abortions are performed prior to this point or out of medical necessity after it. So my moral "line in the sand" is seldom crossed.
Net net for me the middle ground is somewhere between the two poles of "never do an abortion or you are going to burn in hellfire" and "never criticize a woman who chooses an abortion because it's her choice". I dont know exactly where to draw the line between these two as I have no medical expertise, but from what I have read somewhere around 20 weeks would seem to define viability. This gives plenty of time for people to make a decision about the pregnancy while preventing abortions after the point of viability. It is really none of my business either way, but I do think people who willingly choose an abortion after the point of viability have crossed a line and made a bad moral choice. Prior to that point and I don't see it as immoral.