Smith taught that matter is eternal and the Mormon God had no power to create out of nothing but merely reorganized already present elements (much like the evolver god of evolutionary theism), which have no beginning or end and cannot be destroyed:
"Since Mormons believe that the elements are eternal, it follows that they deny the ex nihilo creation." (Encyclopedia of Mormonism 1:400).
From this it follows that a mere man can become God, as the great Mormon prophet Joseph Smith explains:
"It is necessary we should understand the character and being of God and how he came to be so; for I am going to tell you how God came to be God. We have imagined and suppose that God was God from all eternity. I will refute that idea, and take away the veil, so that you may see. and that he was once a man like us; yea, that God himself, the Father of us all, dwelt on an earth, the same as Jesus Christ himself did... Here then, is eternal life – to know the only wise and true God; and you have got to learn how to be Gods yourselves, and to be kings and priest to God, the same as all Gods have done before you, namely by going from one small degree to another, and from a small capacity to a great one. . . . (Teachings of the Prophet Joseph Smith, 345-47)
To do that you have to throw out the second law of thermodynamics.