While touring this small museum housed in a 2-story brick house, I tried to recall where smoking finds a place in fine art. I thought of Kirchner's Self-Portrait as a Soldier.
A couple that have been pointed out to me:
@taftmuseum: We have a "smoking lounge" with 3 in 1 room, including this one. http://bit.ly/bo4dTI
@emefem: The Whistling Boy by Duveneck at the CAM. Also Jean Leon Gerome, orientalist painter, has several with hookahs. Does that count?
@theartmuse: Picasso's drawing of a man smoking a pipe and Manet's Indian woman smoking come to mind.
Are there others?