Of all the research I've done on this, I've never seen one piece of information able to prove that this happens.
Nicotine, and the chemical it breaks down to that actually affects the brain- cotinine- cause stimulation and a euphoric sense. High doses of these chemicals have an effect similar to cocaine. They are highly addictive, to be sure. But they don't cause actual damage to the brain.
The one case where I could imagine cigarettes killing brain cells is if you're smoking so much, and your lungs are so full of tar, that your ability to get oxygen to the brain is damaged and so brain cells begin to die because of that.
Nicotine, and the chemical it breaks down to that actually affects the brain- cotinine- cause stimulation and a euphoric sense. High doses of these chemicals have an effect similar to cocaine. They are highly addictive, to be sure. But they don't cause actual damage to the brain.
The one case where I could imagine cigarettes killing brain cells is if you're smoking so much, and your lungs are so full of tar, that your ability to get oxygen to the brain is damaged and so brain cells begin to die because of that.