User cold-start problem is a long-standing challenge in recommendation systems. Fortunately, cross-domain recommendation (CDR) has emerged as a highly effective remedy for the user cold-start challenge, with recently developed diffusion models (DMs) demonstrating exceptional performance. However, these DMs-based CDR methods focus on dealing with user-item interactions, overlooking correlations between items across the source and target domains. Meanwhile, the Gaussian noise added in the forward process of diffusion models would hurt user's personalized preference, leading to the difficulty in transferring user preference across domains. To this end, we propose a novel paradigm of Smoothing-Sharpening Process Model for CDR to cold-start users, termed as S2CDR which features a corruption-recovery architecture and is solved with respect to ordinary differential equations (ODEs). Specifically, the smoothing process gradually corrupts the original user-item/item-item interaction matrices derived from both domains into smoothed preference signals in a noise-free manner, and the sharpening process iteratively sharpens the preference signals to recover the unknown interactions for cold-start users. Wherein, for the smoothing process, we introduce the heat equation on the item-item similarity graph to better capture the correlations between items across domains, and further build the tailor-designed low-pass filter to filter out the high-frequency noise information for capturing user's intrinsic preference, in accordance with the graph signal processing (GSP) theory. Extensive experiments on three real-world CDR scenarios confirm that our S2CDR significantly outperforms previous SOTA methods in a training-free manner.