Tobacco smoke leaves a residue on all surfaces, but you can fight with this

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Tobacco smoke leaves a residue on all surfaces. How clean are the other surfaces in the room? Including the walls and ceiling? If there is a yellow tinge to all surfaces then nicotine removal must be done first, wipe down all surfaces with a damp cloth containing a solution of high ph hard surface cleaner. You could test the skirting board with this method does any yellow nicotine deposit on the cloth?
Then and only then could you consider cleaning and deodorizing the carpets and upholstery. If the room is badly contaminated then a fogger would provide a better result after thorough cleaning.