In a small bowl mix together the salt and powdered sugar. If you need more, simply make another batch. Any extra will keep well if stored in an air-tight container.

Place the goose breasts onto a baking tray or large plate. Completely coat the breasts with the salt and sugar mixture.

Let the meat rest at room temperature for 1 to 2 hours.

Pat the excess moisture from the meat with paper towels while ensuring that you don't remove the salt and sugar mixture from the meat.

Heat your smoker between 170 degrees and 180 degrees F. If you can't get your smoker that low, 200 degrees F will work.

Smoke the breast until you reach your desired internal temperature. For waterfowl, I like to cook the breast to an internal temperature of around 128 degrees F. You can cook them to a higher temperature, but I recommend not going any higher than 135 degrees F. I also recommend removing the breasts from the smoker a few degrees shy of your final temperature if you plan on crisping the skin.

To crisp the skin, cook the breasts skin side down over medium heat until nicely browned and firm.

Optional Step: As mentioned in the notes section, you can use a blow torch to add a nice char to the meat without overcooking it. I don't recommend using the torch on the skin because you run the risk of burning it.

Let the meat rest at room temperature for 10 to 15 minutes. Slice and season with salt and black pepper.