Gravitational softening as a smoothing operation
  In self-consistent N-body simulations of collisionless systems, gravitational interactions are modified on small scales to remove singularities and simplify the task of numerically integrating the equations of motion. This `gravitational softening' is sometimes presented as an ad-hoc departure from Newtonian gravity. However, softening can also be described as a smoothing operation applied to the mass distribution; the gravitational potential and the smoothed density obey Poisson's equation precisely. While `softening' and `smoothing' are mathematically equivalent descriptions, the latter has some advantages. For example, the smoothing description suggests a way to set up N-body initial conditions in almost perfect dynamical equilibrium. 
Joshua E. Barnes
astro-ph.CO astro-ph.IM