As someone who's never smoked, but has stood next to people who have, I would guess it does quite the opposite. I imagine most people who don't smoke think this.
The first times you do it, it feels pretty good. Really good, in fact. However, like any drug, you develop a tolerance and a dependence. Before long, you require it to feel normal, not to feel good.
Also, because once you get addicted, nicotine withdrawal is bloody awful.