Get used to + Be used to [closed]
Note that the second sentence wouldn't normally be phrased in the way that you've phrased it. Depending on the tense, it would more commonly take one of these forms:
I will get used to smoking.
I am getting used to smoking.
I got used to smoking.
1. I am used to smoking.
This is a simple statement of fact.
2. I get used to smoking.
This describes an activity, a process that you engage in. Once you have finished getting used to smoking, you will be used to smoking.