In a food processor, rice the cauliflower in batches, taking care not to overprocess it.
Cut the ends off of the cucumber and slice the outer edges into thin strips, discarding the middle portion. Set aside in the fridge to cool.
Transfer the cauliflower rice to a pan over high heat, adding the soy sauce as it cooks.
Once the cauliflower is cooked and has dried out some, add it to a bowl along with the cream cheese and rice vinegar. Combine well, being careful not to mash the cauliflower completely, and set aside in the fridge until cool.
Once the rice mixture has cooled, halve and pit the avocado, leaving the skin on. Carefully slice the meat into thin strips and scoop them out with a spoon.
Place a nori sheet down on a bamboo mat covered with plastic wrap to keep it from sticking. Spread the cauliflower rice mixture thinly over the nori sheet, leaving about 3/4" of space at the top.
Place the cucumber strips, avocado, and smoked salmon on top of the cauliflower rice mixture.
Roll the sushi tightly and slice. Repeat with any remaining nori sheets.
Serve and enjoy!