I think atmosphere defines a good smoke.
I smoke while I work around the yard, but those are more absent-minded smokes.
My 3 favorite smoking situations are probably:
1. Reclining back in the field under the stars after a long day in the field/in theater and bullshitting with the boys, usually over a cup of field-brewed coffee. Bonus points if the Aurora is overhead.
2. Sitting on the back porch with a cocktail in the evening, looking over the water.
3. Sitting out in said water in the kayak as the snow falls, in the absolute silence.