Does Viktor Innovator make a Recruit if the spell was countered with Defy?

No, Viktor, Innovator will not create a Recruit token if the spell you played was countered by Defy.

According to Rule 425.1.b: "A card that is Countered is not considered to have been played."

Because Viktor's ability triggers "When you play a card," and a countered card never completes the process of being played, the trigger condition is never met. This is further supported by a RiftJudge FAQ regarding Viktor, Innovator: "A card that is countered is not considered to have been played, so it does not count for effects that check 'if you played two cards this turn' or similar conditions... if you attempt to play a card on your opponent's turn and it is Defied, Viktor's ability will not trigger, and you will not get the Recruit token."