If your partner had a smoking fetish, would you be willing to act it out for them, even if you are not a smoker? I mean like dangling an unlit or lit cigarette in your mouth, smoking a cigarette (or pretending to smoke one), lighting a cigarette in the car with the car cigarette lighter, or spanking them while smoking? If you knew it was a turn on for them?
You could be sat in the car or your bedroom together while you dangle or smoke the cigarette and they play with themselves while watching you, or you could give them a handjob etc.