This Smasher skill build is all credited to Freedom guild member Dyhakys. I just repost it here. Thanks for this detailed Smasher guide, Dyhakys!

Azure's T4 PvE/PvP Smasher Build is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 3.0 Unported License.

Azure's T4 PvE/PvP Smasher Build

First I have to say, don't follow this build blindly. It fits my playstyle, which means it doesn't have to fit yours. And this build is neither full DPS nor full PvP oriented. (Will be updated every time when I change my build or when I just want to change it xD)

Skill description: (Note: Every skill advances now at lvl6.)

Sorceress:

Glacial Spike (maxed): Cd is 7 seconds (0,5 secs more than in T3), casting time is as short as ever and the range is still the same. Freeze cap is removed in T4 PvE. Freeze cap for PvP is 18%. Freeze chance on normal enemies is 100% - 75%³ = 57,8125% while the freeze chance on a boss is 100% - 75%6 = 82,20214844%. There is only one disadvantage with this skill maxed. The MP consumption is very high, as for every high lvl'd skill too, especially under TA. 1,3k MP every time you use the skill. If you don't have high MP, which can be the case at lvl60 (mostly when you use an old manticore staff), it is overkill for your MP^^.
Poison Missile (lvl1): While it has dmg reduction after 10 hits it is still stronger compared to T3 poison missile. Due to a recent "buff" in which poison missile hits faster each missile now has 19 hits and there is a stronger air hit again. It is a "buff", because the coefficients ends up lower than before. Two missiles are enough for me to combo in PvP, so I don't need to lvl it.
Force Explosion (Lvl0): Damage isn't that low for an lvl1 sorceress skill. Good to nuke. Isn't a prerequisite for force user's dark tree anymore. Don't need it anymore, so lvl0 is fine for me.
Shockwave (lvl1): Good to push enemies away. Isn't a prerequisite for force user's laser tree anymore.
Air Strike (lvl1): Learned it for PvP only, but I notice that I barely use it in T4. Since it only cost 1 SP and has some other uses I'll still learn this skill.
Blink/Escape/Aerial Evasion/Rising Blast (all maxed): Should be clear why I max those skills.
Health bolster (maxed): Kind of obvious too why I maxed it.
Mental Fortitude (lvl1): No need to lvl it, but lvl1 is still prerequisite for Attuned Mind. The skill won't affect the MP cost of skills.
Attuned Mind (maxed): MP consumption is very high for T4 skill so you should max it especially as a smasher since arcane increases our MP consumption.
Mana Flow (lvl1): Still no SP to learn, but it last now for 120 secs and the cooldown is 60 secs only, so permanent 20% MP consumption reduction.

Force User:

Gravity Ball (lvl1): More SA break in T4, but also one more second cooldown. Dmg is about the same as in T3, if you lvl it higher. As a smasher I have better options to spend my SP. Still able to get the bug for a coefficient of 1,7, which makes it actually stronger than Gravity Ball EX, but you won't be able to get the bug all the time so don't even think about it xD
Triple Orb (lvl1): Even better in T4 now with more damage and one second less cooldown. It's the best and 2nd best DPS skill for smasher and the best DPS skill for majesty. I just need it to combo in PvP and as a filler when my laser skills are in cooldown, so I don't decide to max it even while I know it is pretty much the best DPS skill, but as I said earlier, I don't focus on DPS alone. Will explain it later why it has two DPS positions for smasher. If you want to max it, use a tech necklace for lvl16.
Summon Black Hole (lvl1): In T4 with more dmg and less cooldown, but still with the same old slow animation. Learned it as a prerequisite for summon comet. I neither use it for PvE nor for PvP. Dmg is still too low and suction effect first applies after the SA is broken, but the skill itself has almost no SA break and everyone can easily escape out of it in PvP unless they're lying on the floor.
Summon Comet (lvl11): In T4 more than twice the dmg from T3 and less cooldown. It is affected by dark naturally now in T4. Good dmg and the only force user skill with one hit which makes it easier to achieve the whole dmg since it only has to crit once while other skills e.g. 9TL needs 18 crits and it can happen that only the 9 weak hits will crit and this would be stupid.
Gravity Crush (lvl1): Less cooldown, but dmg is first better in higher levels so no need to lvl it since its use is still the SA breaking debuff. Learned it to check how useful the debuff it, but unfortunately it is as useful as Time Stop, Time Dodge and Slow Area in PvE. In PvP it still has its use like pinning down mercs with iron skin, but it is not really worth to spend that much SP to learn it for this use, unless you really have that much SP free.
Gravity Spark/Void Blast (lvl1 both): Learned both for PvP. Interesting is that gravity spark is actually a better DPS skill than Summon Comet or Gravity Ball, but since we have to use blink for it I don't recommend to lvl it since every dodge could save your life especially in lvl60 nests.

Linear Ray (lvl16): Less cooldown and much more dmg in T4 now. While Linear Ray itself is buffed, EX was nerfed from 100% to 50% dmg increase, but every charge stage increase the range for 1 meter. Less SA break in T4 (was already low so that was unnecessary xD), but it can flinch enemies now. 3rd best DPS skill in T4 now so I obviously maxed it and compared to others I don't have a problem to charge up LR EX. In T4 Linear Ray and LR EX has 5 hits, both Linear Ray and LR EX 1st charge stage have a coefficient of 1, every next charge stage from LR EX gives another 0,25 to the coefficient.
Force Shield (lvl1): Almost permanent now in T4 with 20 secs duration and 21 sec cooldown, but still only activate when you get hit and this is something you normally don't want especially due to the life suffix nerf which prevents us force user to "tank" most hits in normal nests. Still left on lvl1, but I might test it when we get free reset scrolls again or maybe not if we get more than one new EX skill and I have to spend my SP elsewhere.
Nine Tail Laser (lvl1): It has five secs less cooldown in T4 and more dmg, but unfortunately only a coefficient of 1, though still number 7 in the DPS ranking. Changed it to lvl1 due to the disadvantage I mentioned at summon comet, but I'll lvl it when EX skills arrive.
Force Mirror (lvl4): Same cooldown and the same duration in T4, but its debuff last for 12 secs now, so with a A grade crest you can have permanent 30% mdmg increase. I recommend to use a tech necklace for 35% mdmg increase.
Spectrum Shower (lvl10): Spectrum Shower received an awesome buff. 10 secs less cooldown and lvl1 in T4 is stronger than lvl7 in T3. I recommend using a tech earring to get the boost from lvl11.
Beam Tempest (lvl2): Not much to say, more dmg especially with lvl2 and deals more dmg than Meteor Storm. Unfortunately we still need it for our lvl45 skills otherwise I wouldn't learn it since I barely use it, neither for group PvP nor for PvE.

Teleport (lvl1): 15 sec cooldown as usual at lvl1, but each lvl decrease the cooldown for 1 sec and not for 0,5 sec. Nothing changed otherwise, still as useful as ever.
Time Stop (lvl4): Starts with 6 secs now and each lvl gives two more secs. Cooldown is raised to 40 sec in PvE, but in PvP it is still 30 sec. Can be cancelled with pressing ADAD[…]. For PvP I use a tech ring for another 1 sec.
Time Dodge (lvl7): Starts with 1,5 sec and each additional lvl gives 0,5 sec for PvE. In PvP the duration is 70% of the PvE duration. Cooldown is now 21 sec instead of 28,5 sec in PvE, 30 sec cooldown in PvP.
Time Acceleration (lvl3): Max it. Each lvl give 3 sec duration in T4 and lvl3 is capped at 15 sec.
Slow Area (lvl1): Leave it at lvl1 if you really want it. It has more cooldown in T4, less duration, the slow is capped at lower % compared to T3 and the aoe of this skill is also shorter. It has dmg now in T4, but the coefficient of this skill is lower than 1 so the dmg you see in the skill window isn't the real dmg. In my opinion they could change it back to T3 slow area, now it's mostly garbage.

Smasher:

Arcane (lvl2): Now a permanent buff that increases your matk for 12%/16%/20% depends on the lvl. MP consumption is raised to 1,24/1,32/1,40. You can use a tech necklace for lvl3.
Linear Ray EX: In T4 we get it at lvl48 instead of lvl47, if you read through the text you should already know that I learned it. We can blink out of it now which is great and the hit range to the left and right was increased.
Laser Cutter (lvl4): It's our best and 2nd best DPS skill as a smasher. The skill now has 10 sec less cooldown, increased hit range and the amp% +add.Dmg was buffed a lot, but still some people overestimate this skill a little bit. Best and 2nd best due to fact that some versions don't have old manticore staffs. Triple Orb can surpass Laser Cutter with 75% dark atk, which might or might not be able to obtain is several versions, but this is only the case if you can get the 1,5 coefficient of Laser Cutter and this chance, especially against nest bosses, is literally at 0%. Against dragons e.g. where it is impossible to get the burst hit since a wall isn't close enough to the dragon we only need 17% dark with Triple Orb. You can use a tech ring for lvl5, but it won't change the skill dmg that much since the first big jump is on lvl6.

About those pictures:
Left picture is always damage while the right picture is DPS. Since it might be also interesting how every skill compares to the rest of the skills I also made a complete damage and DPS chart, but only with T4 data.
Damage & DPS.
It looks confusing since most skills overlap with others or almost have the same color so I'll give you a ranking chart. You can orientate yourself on the corresponding numbers, so you should be able to find what you're looking for.
The right column isn't for dragons only, mostly for all nest bosses and it's mainly to show that Laser Cutter can be weaker than Triple Orb even when you use an old manticore staff. But still this chart doesn't have to say what you can actually see.
E.g. during sea dragons last phase the dragon flies every few seconds, not much time to use all skill so if you can only use Laser Cutter once, but Glacial Spike twice each time he lands even Glacial Spike would surpass Laser Cutter, but as you can see this only happens in specific situations.
In all pictures I used 7000 matk (actually quite low for lvl60, but it doesn't really matter), 37,50% dmg reduction from enemies defence, the highest possible coefficient (without bugs) and I assumed that the whole skill crits. Why 37,50%? I'll explain it via math.

In T3 the calculation was: 1,25*(amp%*matk+add.Dmg.)
In T4 the calculation is: 2*(amp%*matk+add.Dmg.)*(1-def). Now we have to equate both equations and we get this:
1,25*(amp%*matk+add.Dmg.)*skill coeff.=2*(amp%*matk+add.Dmg.)*(1-def)*skill coeff. |divided by (amp%*matk+add.Dmg)
1,25*skill coeff.=2*(1-def)*skill coeff. | divided by skill coeff.
1,25=2*(1-def) | divided by 2
0,625=1-def | -1 | *(-1)
Def=0,375 or 37,50%

This is the number where T3 and T4 crit will deal the same dmg which is needed for a fair comparison. If the dmg reduction is lower than 37,50% T4 crits > T3 crits and when the dmg reduction is higher than 37,50% T4 crits < T3 crits.
Why did I told you this and don't just say it's like that? Well I have to proof what I say and otherwise I could tell you that the moon is clue, the sun is a lie and you all owe me 10�and you actually have to believe this xD

General:

The biggest jumps for skills are at lvl6, lvl11, lvl16 and lvl21. If you want to decide for which skill you want to craft a tech accessoire go for a skill that is at lvl5, lvl10, lvl15 or lvl20. In this build it would be spectrum shower since it is at lvl10 while the other good tech earring would be linear ray, but since it is already lvl16 it would be better to use it for spectrum shower.

If you read that guide attentively enough you might have noticed that I mentioned three skills for tech necklaces. Arcane necklace can be used since we're able to replace the necklace after 10 secs to another necklace due to the 180 sec duration from arcane. But still there is Force Mirror and Triple Orb necklace left. Triple Orb could raise the dmg, with the numbers I used, for ~15,5% while Force Mirror would raise it for 5%, but for every skill which could be better. But then again, Force Mirror won't stack with other force user's mirrors anymore so if someone else had a Force Mirror necklace you actually don't need it, but again it is very situational. So choose what you like or what will fit your playstyle more.

In PvP the cd from every skill is the same as in T3 for force user, but as you might already know every skill dmg is nerfed which isn't really a problem or at least isn't the reason why T4 1vs1 seems unattractive for many people. That is more due to the high defence. But in my opinion it isn't that bad. Smasher can still kill everything quite fast. Killed a priest (not sure if it was an inquisitor or a saint so I call him priest) from 100% to 0% in 8 secs and hit an elestra during a battle with a 43k crit.

What actually changed for force user in T4?

Actually not that much. Well smasher probably are as good as majestys now in terms of DPS, maybe better thanks to more buffs for laser skills, but well majesty can learn those too except for Laser Cutter, but one skill isn't the world. One slap for majesty might be that more mobs now have dark defences, which actually suck for a class with dark skills only in her tree.

During Gravity Crush I mentioned that it works unfortunately like Time Stop, etc.. Why unfortunately? Well actually they're all useless now for nests and abyss dungeons. We can only time stop/gravity crush/slow mobs that are A: not bosses or B: bosses with only 1 hp bar which are two harpies during the 2nd wave in Typhoon Kims nest before the lava ogre. We can't even time stop/gravity crush/slow the 1st boss in Prof. K nest after its last split when there are 16 of it. Bowmaster are still able to bind them while clerics are also able to bind them with para bolt/bind relic and the cleric binds works even in the first few phases of it. Basically we lost our crowd control and I won't count simple mobs in abyss/master dungeons since we completely don't need it for those mobs. If we ever get the separated PvE PvP build system I think about leaving time stop, time dodge and slow area at lvl0 since they're useless in PvE.

PvP:

Will this build work for PvP? It depends on you. As I said in my 2nd sentence it fits my playstyle and it doesn't have to fit yours. Not sure if I should give any PvP advices since mostly all are already known and writing everything again and again won't make someone better, so if someone has a question just ask. Since I said some sentences before I have to proof what I say:
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Unfortunately I only have pictures and no videos at the time I'm writing this. If someone makes a request for a video I'll try to record it, but since I don't join random 1vs1 rooms in cDN it might take some time to get what I want. Something like protect/respawn is easier to record, but the video will be significant longer than usual videos.

Choices of gear: (coming soon, don't want to publish only a bit of it. It will contain matk smasher vs dark smasher and other stuff like FD vs dark vs crit (vs matk).)

That should be all for the moment. This is my first build, so don't comment on the layout if it sucks xD If you find any mistakes like not working links just tell me it, but if you find grammar mistakes… you can ignore them.

At last I won't give anyone any builds about lvl40 or lvl50 simply because I don't had T4 during those caps and can't really know if my build could work due to the required SP for every row. And if anyone asks questions that can be answered by reading through this post I won't answer it. I won't support laziness xD

(mainly written due to the absence of our previous guildewriters)

PS: Some credits to chaose since I looked at his layout.