they create the need for breaks from anything from work to recreational activites, and provide opportunities for interaction with like-minded humans. I'd say that qualifies, and although I never liked smoking and am grateful to have dodged that bullet, I always envied the natural icebreakers that smokers had when stepping outside of a place to smoke with random others.
I started smoking for this reason and considered it a benefit at the time. But after quitting you come to realize that the camaraderie is covering up the fact that you're all out there killing yourselves instead of doing something better with your time; and you need to find other smokers because everyone else can't stand the way you smell.
Replace that spot where you go to smoke with a foursquare court and dare your boss to tell you you can't take as many foursquare breaks as the smokers get. Foursquare is fun and you and your group will invent your own rules and it'll turn into your own game that's way more fun than smoking cigarettes. Most places now, you can smoke a joint or a weed pen if you really need the physical act.
There's this idea that if you smoke you get extra breaks - bring it up in a reasonable way with any manager and you can have those breaks, too. And thank the few folks sacrificing themselves so that the rest of us can say we get as many breaks as they do.
Edit: a benefit I miss is excusing myself from an uncomfortable situation because I "need" a cigarette. But, without that crutch, I developed better GTFO strategies.