Appeal to hypocrisy

[Welsh cake]

The classic example of the appeal to hypocrisy is:

A: I have evidence that smoking is bad for your health.
B: But I have evidence that you smoke yourself.

In this case, B’s argument is fallacious. That A smokes has no bearing on his evidence, which should be considered on its own merits.

No.

That's not the classical example at all. A isn't trying to hypocritically discredit B's position by asserting the B's failure to act consistently in accordance with that position that A is equally guilty of. A is simply making a factual statement to B. There's no criticism of B in your example. So whether or not A or B chooses to act upon this information doesn't make either of them a hypocrite.

This is how the form of the Tu quoque argument follows:

A makes criticism P.
A is also guilty of P.
Therefore, P is dismissed.

There you go.

Your example should read:

A: You should not smoke. Its very bad for your health.
B: But you're smoking.