Leaves of Acer smileyi are simple in structure, with perfectly actinodromous vein structure and are generally orbiculate to suborbiculate in shape. The leaves are five-lobed with the basal two lobes small while the upper lateral lobes are almost as long as the median lobe and all lobes being triangular in outline. The leaves have five primary veins and range from 9 to 12 centimetres (3.5 to 4.7 in) long by 9 to 14 centimetres (3.5 to 5.5 in) wide in overall dimensions. A. smileyi has small teeth while the lobes have a distinct and complex bracing of veins formed by the joining of two external secondary veins. The combination of morphological features is not found in any modern species besides A. nipponicum and so A. smileyi, along with the extinct A. browni, is placed into the section Parviflora.[1] The samaras of A. smileyi have a notably inflated nutlet and acutely diverging veins which rarely reconnect (anastomise). The overall shape of the nutlet is circular to elliptic with the average length of the samara up to 4.0 centimetres (1.6 in) and a wing width of 1.2 centimetres (0.47 in). The paired samaras of the species have a 25° to 30° attachment angle and the distal region of the nutlet and wing forming distinct u-shaped shallow sulcus. A. smileyi is similar to A. browni but the two can be distinguished from each other by the size of the basal lobes which are larger in A. smileyi. The more attenuated teeth of A. smileyi are very similar in morphology to A. nipponicum indicating the two to be closer in relation to each other than to A. browi.[1]