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1.
The ability to handle large inhalations of cannabis smoke without coughing. Also applies to other drugs that are commonly smoked, though cannabis in particular can be pretty harsh for inexperienced smokers.
Noob smoker: How the hell can you take such huge hits, Barry?

Barry: I been smoking cigs and weed for so long, the smoke just doesn't bother me anymore. It's like I have leather lungs, you know?
de Grey Matter 19 juin 2011
 
2.
a person that can sing or scream really loud for a long time
"those football fans are real leatherlungs, they've been yelling the whole game"
de Ben424 25 juillet 2008