Use scissors. I am assuming they are not burnt to the padding. We dont smoke in our house but when it is too cold (or hot!) we stand at our back door with one arm out. Sometimes accidents happen (more frequently when my husband is smoking :) ). I just clean the spot on the carpet that is burned with some simple spray of water and whatever cleaner I have (NO BLEACH!). Now I can easily see the actual burn. Then I use small scissors and snip the burnt tips of the carpet off. You have to really get down level with the floor to do this, but it looks brand new!
DIY when possible!, April 2013