I purchased Where There's Smoke after chatting with the Benefit area sales rep at an in store "event". She was telling me that it looks terrific over Birthday Suit, or perhaps it was Skinny Jeans (2 other great Benefit shadows that I own). So even though I wasn't actually planning on making any Benefit purchases that day, the look of the shadow really appealed to me and I bought it. I am happy as anything with my purchase. This is a lovely taupey dark beige/grey shadow with a pretty sheen and very good qualities in terms of pigmentation and blendability. I'd heard this was a dupe for MAC's Smoke & Diamonds, which I do own and like very much, but I find them very different indeed. To me, Where There's Smoke seems less garish and more neutral and flattering. I've yet to try it over Skinny Jeans, as was recommeded, but I love it on its own (over a primer, of course) on my lid and lower lid, with MAC's Charcoal Brown in the crease and black liner smudged into my lashes, it makes for a perfect "any time" eye look that is perfect for a work environment.
UPDATE: I'm really sad that since Benefit reformulated their powder eye shadows, they have discontinued this colour. It is such a beautiful shade that I really enjoy wearing. If I ever finish it up (I've rarely hit pan on an eye shadow, let alone finished one!), I will really miss it.