Plant the seeds indoors, no earlier than five weeks before the last frost. Sow the seeds directly on top of a starting mix in a seed tray or similar shallow container. Water from the bottom or mist them lightly from above so they don't wash away. Keep the soil slightly moist and do not allow it to dry out.
Transplant individual seedlings to nursery flats or other 3- to 4-inch deep pots when the largest leaves are 1/2-inch around, about 10 days after planting. Use a general purpose growing mix. Make a depression in the new soil about 2 inches deep, then gently scoop out the plants and surrounding soil. Place them in the depression and fill in around the roots and lightly pack the soil down.
Begin hardening the plants off when they're 5 weeks old. Take them outside for a few hours during the day at first, and gradually increase the time until they're outside most of the day. Protect the plants from freezing by bringing them inside during cold weather.
Prepare the outdoor bed during the hardening-off period. Choose a location that gets sun most of the day. If you're planting rows, make them 42 to 48 inches apart. If the soil is heavy or retains water, rake the soil into hills and furrows to aid drainage.
Transplant the tobacco plants to your outdoor garden when they're 6 inches tall, about five to six weeks after you planted the seeds. Space them 2 feet apart. Apply a fertilizer that's high in nitrogen above the root zone and water it in to give the plants a good start.