Season filets with sea salt, pepper, and garlic powder (to taste preference), on both sides. Place on a sheet pan, cover, and place in fridge for 4 hours.
Remove filets from fridge and let reach room temperature, for approximately 30 to 45 minutes. Preheat smoker to 275°F during this time.
Place the filets on the smoker rack. Add one small handful of wood chips to the smoker. Smoke for 1 hour (add wood chips at the 30 minute mark).
Steaks should reach medium-rare stage at the 1 hour mark. If you prefer your steak more done, smoke for an additional 15 minutes.
Let steak rest for 10 minutes before serving.