As robot imitation learning is beginning to replace conventional hand-coded approaches in programming robot behaviors, much work is focusing on learning from the actions of demonstrators. We hypothesize that in many situations, procedural tasks can be learned more effectively by observing object behaviors while completely ignoring the demonstrator's motions. To support studying this hypothesis and robot imitation learning in general, we built a software system named SMILE that is a simulated 3D environment. In this virtual environment, both a simulated robot and a user-controlled demonstrator can manipulate various objects on a tabletop. The demonstrator is not embodied in SMILE, and therefore a recorded demonstration appears as if the objects move on their own. In addition to recording demonstrations, SMILE also allows programing the simulated robot via Matlab scripts, as well as creating highly customizable objects for task scenarios via XML. This report describes the features and usages of SMILE.