For me, its the good ol back deck.

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I've got the canopy swing, Koi Pond, and Grill, just about all I can ask for.
Unfortunately it's under 10" of snow at the moment, so all I can do is wait for spring.

What is everyone else's favorite smoking spot?
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I'm easy to please. I gonna say anywhere near a body of water.
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Back deck for me too. But not right now, because it's covered in snow. Now I need to either smoke under the fan in the kitchen (which sucks standing in front of the stove for an hour) or the garage.
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Backyard also. Firepit, golf net, barbecue. All I need :-)
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My front Porch.
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My front porch on a cool autumn night.
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In my room by the window with the fan on.
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The "MAN CAVE"

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Great looking Cave Larry!
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In my back yard (when it is warm enough) in a cheap folding beach chair watching Bunker chase rabbits.
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My back deck -- as long as it is not too windy. I have heaters and an umbrella to keep the rain off. I wish I had a Slingbox so that I could watch football or a movie out there :-)
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On my balconey in my fold up camping chair. Not a bad spot I'll post a pic up later.
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On a pier fishing.
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Anywhere with friends.

The golf course if I'm smoking alone.

The back deck.
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Floating in Kentucky Lake, or Lake Barkley, in the summer. Also really enjoyed Prattville Cigar's lounge, the 2 times I've been there.
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On/near any body of water. Canoe, boat, or on foot just add water.
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That is one sweet pond.

I have a small pond as well with a covered area next to it for hefing.

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Wherever I have a lit cigar in my pie hole!
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Right here on my local lakes


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By the South Branch of the Potomac River at my riverlot.

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