I've never heard anyone say cigarettes smell "good" before. It's an instant turn-off for me.
First, clearly you've never smelled them on a hot-ass older woman who's been hugging you to her naked body. Don't knock it 'til you've tried it.
Second, while I'd never call it a good smell, there are lots of types of cigarette smoke that are very nostalgic, for me. Some remind me of the St. Vincent du Paul thrift store in Tacoma, some remind me of the Mexico City airport, some remind me of my best friend's house... It might not be good itself, but it may remind you of good times.