Big Thanks to Kane and his Evilution Guide.
DIY: Euro Taillights Conversion.
Disclaimer:
Use these instructions at your own risk. I will not be responsible for fried SAM, broken taillights, melted harness, or any other stupid things people might do to their Smarts. I am also not responsible if you cut yourself, burn yourself, electrocute yourself, or sustain any kind of injury while working on this project. In other words, I will not be responsible for ANY kind of injury or damage (physical, mental, spiritual, whatever) that occur during the process of converting your NA Smart taillights to Euro taillights.
That is how I end up buying Euro Taillights.
I decided to smoke my stock lights with "Nite Shades" (tinting paint).

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Result was not too bad, but far from perfect. So I decided to order new Euro taillights from Smart Madness. Very fast shipping and pleasure to deal with. :-) Will recommend them to anyone and look forward to get more stuff from them in the future.

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It took me some time to figure out the best way to implement this mod.
Here is the problem, our smarts have different wiring then Euro smarts.
Instead dedicated wires for the blinker and stop light, we have only one wire. Because of that, our SAM unit programmed differently and we have two additional relays.
Relays located behind the SAM unit and not easily accessible.
Here is two simple drawings on how to wire "EURO taillights" I created, so you will have basic idea what I am talking about.
You will need to tap "taillights turn signals" from the side markers or headlights turn signals. Brake lights are tapped from "Third brake light". If you want, you can also wire rear fog light (left taillight). It is fun to scare tailgaters with it!!!!!!!

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I tapped in to the harness right after the realys, but If I did it again I probably just tapped in the headlights turn signal and then run the wires back into the cabin thru the grommet. To do it the way I did you will need to remove the SAM (not just lower it, but unplug it completely). Also there is very limited space over there and it is pain in the butt to solder.
Black/white wire - LEFT
Black/green wire -RIGHT
Wires connected to the SAM (connector N11-9).
If you try to tap before relays (right after the SAM unit), you will get both Brake AND Turn Signals.
Relays have 4 clearly labeled contacts (2,4,6,8). You need to tap to the wires coming out from contact 2.
This drawing is only for the TURN signal wiring.

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DISCONNECT YOUR BATTERY BEFORE DOING ANY ELECTRICAL WORK!!!!!!!
To replace the taillights you will need to remove rear panels. Evilution site will guide you thru this process.
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Electrical part of the taillights are identical (they even have the same part number)

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TO BE CONTINUED......