The Smooth ER produces the lipids for a cell. Unlike the Rough ER, it has no ribosomes embedded into its nuclear envelope.
The Kitchen
The fryer produces some of the dishes from the kitchen. It has a similar function to the oven, but it uses hot oil to cook the food instead of heating elements.
The smooth ER is like the fryer of the kitchen. They produce some of the products of their system, and don't use an imbedded part