Choose File > Open As Smart Object, select a file, and click Open.
Choose Layer > Smart Object > Convert to Smart Object to convert a selected layer into a Smart Object.
In Bridge, choose File > Place > In Photoshop to import a file as a Smart Object into an open Photoshop document.
Select one or more layers and choose Layer > Smart Objects > Convert To Smart Object. The layers are bundled into one Smart Object. Clipping masks aren’t retained when you group layers into a Smart Object.
Drag PDF or Adobe Illustrator layers or objects into a Photoshop document.
Paste artwork from Illustrator into a Photoshop document, and choose Smart Object in the Paste dialog box. For the greatest flexibility, enable both PDF and AICB (No Transparency Support) in the File Handling section of the Preferences dialog box.