I'm proud that I managed to guess it, it's a Phrygian cap.

https://en.wikipedia.org/wiki/Phrygian_cap

Or maybe the artist was inspired by the connection of the Phrygian cap with psychedelic "liberty cap" mushrooms (Psilocybe semilanceata), which are distributed widely across Europe and associated with elves, fairies and various other wee folk?

https://en.wikipedia.org/wiki/Psilocybe_semilanceata

Fun random fact, the tool used to animate the smurfs hats in 3 out of 4 CG smurfs films, was actually created for Doctor Manhattan’s junk for the original Watchmen film.

Idk about all that, but the Smurfs are probably commies right?

https://www.theguardian.com/books/2011/jun/06/smurfs-accused...

    Lust: Enamored smurf
    Gluttony: Baker smurf
    Avarice: Greedy smurf
    Sloth: Lazy smurf
    Wrath: Grouchy smurf
    Envy: Brainy smurf
    Pride: Vanity smurf

Smurfs are most probably bald, as discussed in this thread on a good old fashioned forum:

https://bluebuddies.com/cgi-bin/ultimatebb.cgi/topic/1/1485....

And my unopular opinion is that Smurfette is most probably wearing a wig.

This is almost certainly completely wrong, the smurfs get their hat designs from the type of hats that gnomes and dwarves and goblins usually wear in germanic folklore, the most well known of all being the garden dwarves, whose design also inspired the dwarves in snow white. The design of garden dwarves is quite recent and apparently come from miners. The hats were filled with straw to protect the miner's head from the ceiling.

Maybe the white on top of their heads IS their hair? And Papa smurf was old and bald and used a hat to blend in.

I just assumed that Tailor Smurf (https://smurfs.fandom.com/wiki/Tailor_Smurf) made them