I'm confused by the question. So here I'm providing an answer to two question as follows:-
Why is smooth endoplasmic reticulum called smooth?
Smooth Endoplasmic Reticulum (SER) is ‘smooth’ because it is not studded with ribosomes and is associated with smooth slippery fats. It is associated with the production and metabolism of fats and steroid hormones.
Where is Smooth Endoplasmic Reticulum located?
Present in both plant and animal cells.
It is found evenly distributed throughout the cytoplasm. But density is higher near the nucleus.