I do not recommend smoking, if only because it is highly addictive and enslaving, a waste of money and time, and can ruin your health while creating numerous other problems. And especially if you never started smoking--I never smoked before becoming a witless despite numerous opportunities to start, I never smoked while a witless, and I still don't smoke.
Instead, I put my smoke money into other things to slap Jehovah in the face. I recommend whatever you are capable of doing that will give you the greatest utility. For some, putting the money into Christmas decorations will do that--I did that for quite a period between 2007 and 2010 until I have plenty of them. For others, it might be replacing those "bad" songs you had to throw away. You might purchase a Ouija board or some other toys you were forbidden from enjoying (Smurfs, if you were in that generation that bashed Smurfs). Bungee jumping, done safely, is a good one--the Filthful and Disgraceful Slavebugger hates it, but it is safer to spend the morning bungee jumping than out in field circus. Another is to invest it--I prefer silver, but you will have your own preferences (note: The Worldwide Pedophile Defense Fund is the worst investment possible).
The possibilities are endless. And, most of these things will not force you to continually waste your money while ruining your health and dirtying up everything around you.