if you have a late 04, the ICP sensor will be on the front and top of the pass. side valve cover..
If it's an 03/ early 04, it'll be under the turbo and accessable from the drivers side.. I changed mine recently...
Click here..
also, what leads you to ICP? sounds more like a bad injector, if the smoke is really heavy under any throttle input.. if so, get it fixed ASAP.. a leaking injector can fill the crankcase with fuel and possibly hydro the hole..