To me, the best time is after a long hard day. I come home and cook a good dinner, eat until I cant eat another bite, pour me a drink, and head out back to the patio to smoke a good cigar. Actually, the best time is after a long day of backpacking. It feels so good to just sit back, enjoy the site and sounds of the woods, and light up a good cigar.
Evening, after kids in bed and sitting out on the back patio with my wireless speakers, watching the big screen through the window. Other than that, I have had the very rare occassion to enjoy a smoke in the mid morning, which I found quite enjoyable.
I do not like to smoke while walking...I can't enjoy the smoke plumes.
I love my cheap morning smoke, with a nice robust cup of coffee, and then, after working out at the gym, I'll eat dinner, kick back, and light up one of my "premium" smokes, watch some TV, and relax with the wife
After work or play, on the back porch, drinking a Sam Smith Brown or Schwarzbier, of course when it's not 18 degrees. The best place and the one I look forward too every year is On the lake In Canada, Fishing for Walleyes, watching Bald Eagles, Moose, boat slowing rocking, cold Molson Beer, feet up on the edge of the boat,
(can I have a moment of silence please). That is mine smoking utopia for sure.
I smoke every day right after dinner. I try to match the smoke to the meal, key word being try. It is a great dessert every night though. It gives me enough time to relax abd reflect on the days events.