I don't think that God sees it as a sin. I don't believe that smoking will send your soul to hell (contrary to ole style pentecostal / holiness thoughts). However, I do know the scientific/medical analysis on why we should not smoke and I choose to not smoke because of this (and seeing a grandfather with emphysema that spent his last days with the oxygen and hole in his throat to breathe.)
However, I do love the smell of a freshly lit cigar or a pipe out in the open air. Swisher Sweet Cherry, Dunhill, or in pipe tobacco, Captain Black or Sir Walter Raleigh
If smoking sent people to hell like the ole time holiness preachers stated, then many of the pilgrims who came over here for 'religious freedom' to make America the Christian nation (you see them portrayed smoking pipes), and some great men of God like Charles Haddon Spurgeon (known as a cigar smoker) would have to be in hell right now.