Well, I did this when I was very young. I was simply interested.
This is beyond dangerous, aparently this is bordering on the fatal dose of nicotine! It was certainly very unpleasant.
Anyway, three 'regal' cigarettes were put in a tea-pot with some boilling water and left to brew for about 3 minutes.
The resulting tea was then drunk, it tasted very nice.
Then, for about 3 hours I experinced a form of agony. I had a powerfull aversion to light, I had to cover my eyes in a darkened room, there was also a horrible full body buzzing sensation and a mild headache.
Finally it all went away, and I have smoked ever since.
Regal makes me feel sick however.