Worth considering that African elephants have 3x the nuerons we do, Killer Whales twice as many only counting the cerebellum.
Cool list: https://en.wikipedia.org/wiki/List_of_animals_by_number_of_n...
Orca, on the other hand, have more cortical neurons than we do, and much larger brains in general. Part of that is clearly that they have an incredible sense we don't, the ability to make three-dimensional maps out of sound, but orca are also remarkably complex beings and I don't have too much trouble believing that they're about as smart as us, just in a very different way that doesn't involve tools.
The main point remains either way - equating numbers of neurons with "smart" is a really odd definition of "smart". (I mean, most definitions of "smart" in animal studies are bonkers - the most common one is "is obedient")
https://www.frontiersin.org/articles/10.3389/fnana.2017.0011...