My understanding is that the deer coming to investigate the smoke smell. I don’t smoke but one of my dad’s buddies did for years and he seemed to always get deer. My brother has shot deer 3 out of the last 4 years and missed one the year he didn’t get one and he smokes (cigs and others) in his stand.
I only use a fox urine cover sent. Have never did the deer pee. I have cut off the leg glands of a buck and froze them for following years.