Prepare the walls for painting by removing all light switch plates and electrical plates with a screwdriver. Fill any cracks or holes with spackling compound on a putty knife and wait for it to dry. Sand over the spackling compound with fine sandpaper for a smooth finish.
Wash the walls to remove dust and as much of the smoke residue as possible. "This Old House" writer Joe Hurst-Wajszczuk recommends equal parts bleach and water. Use a sponge to wash the walls and a clean sponge to rinse away any cleaner residue. Trisodium phosphate (TSP) is another alternative cleaner.
Paint a primer onto the walls to seal the smoke odor and cover stains. Use a primer specifically designed to cover paint odors and stains. Oil-based primers, also called alkyd, are particularly effective at covering smoke damage and there are water-based varieties designed for this task as well. Allow the primer to cure for the amount of time recommended by the manufacturer before painting.
Paint the walls with a paint that complements the primer you used. If you're concerned about further smoke damage from cigarette smokers, use a paint that's easy to clean. The glassier the paint, the easier it cleans. Satin paint is a combination of matte and gloss paint and is a good compromise. Allow the paint to dry thoroughly and apply a second coat.