After the baking soda treatment, try putting an open saucer of vinegar in each drawer for a while - at least overnight. Those two are pretty good at killing odors.

Give up! Save your energy. We bought a bedroom set at an estate sale not realizing it had been used by a heavy smoker.

No matter what I used on the furniture the smoke remained. I even put the drawers out in the hot sun to no avail. We finally gave it away to a family of heavy smokers and they never noticed anything being wrong with the furniture.

I actually resorted to spraying the inside of the drawers with Lysol (some scented version). I am now airing out the drawers -- I think that will help.

Not to insult anyones "right" to smoke, but if you could smell how disgusting the stale cigarette smell is on furniture and clothing I think a lot of people would quit.

Renuzit makes a spray that is specifically for getting rid of stale cigarette smoke odor. It works. I've used it on upholstered furniture mostly, and it's incredibly thorough, there was no trace of the cigarette smell once the fabric had dried and aired for a day or so. I imagine it would give a good result on your furniture as well.

I got it a local hardware store, and can't remember the exact name, but it will say on the can that it will neutralize cigarrette odor.

You might contact a company that specializes in cleaning after a fire. My next-door-neighbor's house burned a couple years ago and they managed to rescue several antique oak bureaus and a dining room set and sideboard. The fire restorer cleaned / treated them and then the neighbor refinished them and they're now happily residing in the new house.

Put shellac on the unfinished wood / interior surfaces. It is a great odor sealer.

Here is a link that might be useful: Seal Coat 100% dewaxed shellac

I would either put a coat of laquer sealer just clear on the inside of the drawers and stuff them back in the unit and that should pretty much permeate the rest of it and cover the smell. I would first go to wal-mart or Oreillys and get some Ozium original scent (it works the best on smoke) and spray the interior of the unit and shut all the doors/drawers.
This stuff works great on used cars that have been smoked in if you spray under the seats, the headliner and visors good and leave it closed up in the sun for 48hrs. We used it at a dealer all the time.

here is a link to see a picture of it
http://www.atmosphereproducts.com/product_images/ozium/index.html