The Whites begin their furrow into the competition with a clash against League Two outfit Crawley Town on Sunday afternoon.
Marcelo Bielsa has never made it past the third round of the tournament during his time at Elland Road, but Smith believes that with his side looking relatively comfortable in the Premier League, the Argentine could focus more of his energy on the FA Cup this term.
When asked if the 65-year-old was a fan of the competition during Sky Sports’ Soccer Saturday, the former England international said: “I think he is.
“You can see with teams that they will rotate, and I think the strength in depth that the Premier League sides have, they can do that and still be strong when they’re playing a team in a lower division.
"I just think that you want to win the games because you want to continue with your momentum and your confidence moving into the Premier League.
"Obviously, Leeds came up and the first thing they want to do is stay up, they want to stay in the Premier League. That’s the most important thing, and then it’s what else can they do?
"If they can have a really good cup run, if they can get as high as they possibly can in the Premier League, it would be a real successful for them.
"But that’s why the FA Cup is so good, there is always that chance for an upset.”