Smara is in the disputed part of the world called Western Sahara. Everybody tells you to stay away from that part of the world. And everybody is right. Do not go here unless you know what to do!
Travelers who go here usually do with an organized tour. That means the itinerary has been confirmed by Moroccan authorities upfront - because you are traveling with a tour operator.
If you decide to go to Smara on your own, be prepared: On a bus, you will be asked to leave the bus on every military checkpoint and your credentials will be checked. In a private (rental) car, you'll be questioned: Never ever tell the military that you are a journalist - you are just a tourist who wants to travel the country! Even people who work as camera-(wo)men in their day jobs have been refused entry.
Some hotels will refuse to host you - don't despair, just check the next hotel.
In town, don't despair. Yes, everybody will look at you like you are from a different planet - but you actually are. Tourists are rare. Very rare.
Never ever discuss politics - it is a hot topic and most probably none of your business.
There is just one main road and most hotels are on it. If one does not want to host you (for political reasons), just ask them for a recommendation - you'll be pointed at a decent place where you get a room for about USD15 max.
Ask the cops/military at exit points for the road ahead. When they tell you not go to a some way, just don't do. Roads to Sidi Akh-Fenir and to Laayoune are easy to and probably the safest to follow. All other roads basically go straight through the desert - there are no road signs and unless you really know how to follow GPS signals you are *putting your life at risk*.