Smart Filters are easily one of the best new features in Photoshop CS3, and using them couldn’t be easier.
In this Photoshop CS3 tutorial, we’ll look at the basics of how to apply smart filters to an image, which are not only a brand new feature inside Adobe Photoshop CS3, but also one of the best things to happen to Photoshop in a long time. Whether you’re restoring or retouching a photo or going after a creative effect, once you’ve seen how much freedom smart filters give you, you’ll be using them in your Photoshop work all the time."
Sometimes we can get caught up in the layers of things, but this Photoshop CS3 tutorial has not only made 'smart filter' accessible but understandable.