I agree fully on the state of mind and environment. My best smokes always occur in a similar situation. After a nice meal, with a drink or two in me, but not too much. Usually at dusk in temperate weather. Also, the air should be still so you can wreathe your head with the smoke and sample the aroma by gently sniffing.

The drink is important too. I've tried plenty. Spirits, port, beers, and mixed drinks. Strangely enough, my current favorite drink with a cigar in warm weather outdoors is an ice cold Coke or Vernors ginger ale with no ice. A good malty ale or beer works too though. For the chill of spring and fall, a Manhattan, port, or Bourbon whiskey seem to do.