Since I only recently started smoking, I'll try to give you an answer.
My mom died last June. It was brain cancer, it was at home, and I was her caretaker (I was 21, BTW). My family has since crumbled, my life is horribly pathetic, and I was teetering on the edge of a massive bout of depression. So, one day I decided that I wasn't going to make up excuses for not doing the things I may have wanted to do in the past. I've lived my life as a bit of a goody-goody, you see. So I told my best friend over dinner that I wanted to smoke. Simply put, I wanted to give my life a jump-start. So she bought me my first pack (American Spirits, orange case) and lighter. Then we smoked down on the waterfront under the full moon. It was the most liberating moment of my life.
At this point, many people might point out that this is a stupid reason to start smoking. They'd bring up cancer, stigmas, and the other downsides to such a habit. But really, they'd be missing my point. I'm not smoking to fit in. I'm not smoking to escape from my problems. I'm not even smoking because I particularly like it.
I smoke now because I am free to do so. I smoke because for each small puff of smoke that enters my lungs, I'm taking a new and different look at my life and the way I've lived it. With each cigarette, I stop and enjoy life. I listen to the world around me and appreciate the small things. I live. And yes, some small, dark part of me feels that each smoke may someday lead my back to my beloved mother, whom I miss dearly. It's delusional, but there you go.
Sorry if this seems too poetical or full of bullshit. I am what I am, and I enjoy the occasional smoke. I hope this answers your question?