"Enhancing performance: Nicotine is frequently used for its performance-enhancing effects on cognition, alertness, and focus.[38] A meta-analysis of 41 double-blind, placebo-controlled studies concluded that nicotine or smoking had significant positive effects on aspects of fine motor abilities, alerting and orienting attention, and episodic and working memory.[39] A 2015 review noted that stimulation of the α4β2 nicotinic receptor is responsible for certain improvements in attentional performance;[40] ..."

Not that this is how most people use it (esp. because those who do smoke are likely not allowed to do so inside an office building, meaning they couldn't be e.g. programming at their multi-monitor desk while doing it; seems the half-life of nicotine in the body is 1-2 hours, so perhaps it could be net-beneficial to go outside briefly); nor that it couldn't be done via skin patches or other delivery mechanisms.