Floquet phases of matter have attracted great attention due to their dynamical and topological nature that are unique to nonequilibrium settings. In this work, we introduce a generic way of taking any integer qth-root of the evolution operator U that describes Floquet topological matter. As a case study, we apply our qth-rooting procedure to obtain the square-and cubic-root firstand second-order non-Hermitian Floquet topological insulators. There, we explicitly demonstrate the presence of multiple edge and corner modes at fractional quasienergies π/2, π/3 and 2π/3, whose numbers can be large and are highly controllable. Notably, we observe non-Hermiticity induced fractional-quasienergy corner modes and the coexistence of non-Hermitian skin effect with fractional-quasienergy edge states. By repeatedly applying the square-and cubic-rooting procedure, the resulting 2 n th-and 3 n th-root systems are found to possess degenerate edge or corner modes at quasienergies ±(0, 1, ...2 n )π/2 n and ±(0, 1, ..., 3 n )π/3 n , respectively, whose numbers are determined by the bulk topological invariants of the parent system U . Our findings thus establish a framework of constructing an intriguing class of topological matter in Floquet systems.