NIST conducted an in-depth interview study of 40 smart home users. The purpose of the study was to understand users' perceptions of privacy and security concerning smart home technology. According to the result, users have varied, and often unclear understandings of how smart home data are collected and used. Furthermore, although users may have privacy and security concerns, many of them displayed a willingness to accept risks in favor of smart home benefits. The study reveals that users feel limited responsibility for taking any mitigating actions due to lack of available options, lack of transparency, or lack of knowledge. The report concludes by offering manufacturers suggestions on how they might empower users to take protective actions for their smart home devices.