If you can find one of those true Corned Beef briskets from NY that's already seasoned you don't need to soak those. Just throw it in the smoker. About 1.5 hours on low heat to impart the smoke then turn it up to about 225 or so and let it go about 6 to 8 hours depending on the weather. Sometimes you see these at Costco.
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"You learn more from losing than you do from winning." Lou Pinella