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
qqth-root
of the evolution operator UU
that describes Floquet topological matter. We further apply our
qqth-rooting
procedure to obtain 2^n2nth-
and 3^n3nth-root
first- and second-order non-Hermitian Floquet topological
insulators~(FTIs). There, we explicitly demonstrate the presence of
multiple edge and corner modes at fractional quasienergies
\pm(0,1,...2^{n})\pi/2^{n}±(0,1,...2n)π/2n
and \pm(0,1,...,3^{n})\pi/3^{n}±(0,1,...,3n)π/3n,
whose numbers are highly controllable and capturable by the topological
invariants of their parent systems. Notably, we observe non-Hermiticity
induced fractional-quasienergy corner modes and the coexistence of
non-Hermitian skin effect with fractional-quasienergy edge states. Our
findings thus establish a framework of constructing an intriguing class
of topological matter in Floquet open systems.