The kind of being that God is is a God. So I reject the idea that we are the same
kind of being God is. The only being who is both God and man is Jesus Christ.
Acts 17:28-29 does not imply a heavenly mother. Paul's argument is that God should
not be viewed as the work of human hands. The Romans and Greeks even fashioned their
Gods to appear as human (Zeus, Apollo, etc).
Based on the Pearl of Great Price, your church would extend this backward in time,
when spirit children, including Jesus and Lucifer, were not the same kind of being
God is.
Do you believe Jesus becomes the same kind of being God is when he is born to his
heavenly mother?