What is used to create smart goals?

Smart Goals is a Google Analytics feature that uses machine learning algorithms to help marketers better optimize their Google Ads campaigns. What is used to create smart goals?
The machine learning capabilities of this tool alleviate many of the pressures of conversion tracking, which is a boon for small business owners who don’t have the time or expertise for this activity.

Conversion tracking is how marketers identify which strategies are working. By plugging in an action that is related to a campaign KPI, you can see how many people are ‘converted’ based on the number of people who complete that action.