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1.
01: Something/Someone that deceives or distorts the truth.
02: Something/Someone that distorts or blurs facts ,figures, etc., like a magic or conjuring work; artful deception; tricky inventiveness.
de Mr. Terrence L. Trezvant 30 avril 2003
 
2.
When either a person or corporate entity make an offer "look" attractive with window dressing when it really isn't - but in reality they are only using SMOKE AND MIRRORS to distort this so they can keep holding the carrot on the stick in front of you!!! Almost like a Jedi mind trick.
"You will receive a BIG bonus next year and you are your own boss and can do whatever you want to succeed in this office!!" -that was smoke and mirrors. Here is the translation into what that really means:
"You will be chained to your desk. You will work 12 hours a day. You will not get a promotion, ever. You will have 9 bosses. You will receive just enough money to keep you alive while we pay your manager for his private jet and lakehouse in Wyoming. You will die in this place."
de Govenor Tarkin 23 février 2004
 
3.
Term used for a woman who seems to have unreasonably large and perky breasts, but upon removal of the bra they succumb to nature's gravitational grasp.
Man, her cans were looking great, but when I popped the bra they dropped down below her knees! It was all smoke and mirrors.
de StePotts 6 novembre 2008