How do we decide test cases for smoke testing? - Criteria to decide on these test, i.e, to make sure smoke testing has been performed perfectly

I understand when is smoke test performed but several times I have heard managers stating that this too must have been a part of smoke test. I am unable to decide what is the checklist to make sure everything has been checked in smoke test as per the base requirements. Just to make sure smoke testing has made 100% coverage.