Let it cure for at least 4 days (ideally 6), depending on the thickness of the meat. Move the meat every day to stir up the curing solution.
Desalinate by placing the corned beef in a pot slightly larger than the meat and cover it with cold water in the fridge for at least 24 hours.
Preheat the smoker to 225 F / 107 C. Use any wood, such as cherry wood.
Place the meat in the smoker. Smoke the with indirect heat until it reaches about 160 F / 70 C.
If you do not steam the smoked meat right away, wrap in foil and and keep it refrigerated for up to a week.
Put the steamer on the stove at low to medium heat. Steam for two hours or until the meat is heated through to 203 F / 95 C. Add hot water as needed, to make sure the steamer never dries out.
Cut the meat by hand with a sharp knife in thin slices, about ½ inch thick, perpendicular to the grain.