"olfactory sensory neurons do not express the gene that encodes the ACE2 receptor protein, which SARS-CoV-2 uses to enter human cells. Instead, ACE2 is expressed in cells that provide metabolic and structural support to olfactory sensory neurons"
So basically, the ACE2 receptor that covid attaches to is found on (among many other places) the cells that provide support to the olfactory cells that allow us to smell.
So basically, the ACE2 receptor that covid attaches to is found on (among many other places) the cells that provide support to the olfactory cells that allow us to smell.
https://hms.harvard.edu/news/how-covid-19-causes-loss-smell