Rule #1: Each day, you are allowed to smoke your first cigarette one minute later than the day before. This is basically the only rule, and it is holy.
After ‘the minute’ has passed, you can smoke all you want.
If you feel you must compensate or reward yourself with extra cigarettes after you’re allowed to smoke again, you can.
You don’t have to smoke immediately after the waiting minute has expired. But you can.
If you smoke your first cigarette even later than allowed, this moment will not be your new reference-point. You will stick to the original schedule.
If you must extend your day so you can squeeze in another smoke, you can. The maximum extension is a full 24 hour cycle arriving back at the moment you have started this method. (You must be desperate)
Sometimes your minute will expire right before - or in - a period in which you still can’t smoke, like during a meeting. You might then argue as follows: “(a) if I didn’t have this meeting now, I would have started smoking because my minute has passed. (b) but I have this meeting, so I still will not smoke (c) therefore, I am doing even better than this method dictates. (d) In return for this additional and unscheduled period in which I do not smoke, I may have an additional cigarette before my minute has passed, as it is richly compensated for later.” I am sure all smokers will recognize this style of reasoning :) But the answer is no. You cannot break rule #1, for it is holy. This situation is bad luck. A couple of such moments will occur and you will have endure them.
Can you use another interval than minute? Well yes, if you live in Finland you should use a 2 minute and 6 second interval.