shared_ptr magic :)

Yes, it is possible to implement shared_ptr that way. Boost does and the C++11 standard also requires this behaviour. As an added flexibility shared_ptr manages more than just a reference counter. A so-called deleter is usually put into the same memory block that also contains the reference counters. But the fun part is that the type of this deleter is not part of the shared_ptr type. This is called "type erasure" and is basically the same technique used for implementing the "polymorphic functions" boost::function or std::function for hiding the actual functor's type. To make your example work, we need a templated constructor:

template<class T>
class shared_ptr
{
public:
   ...
   template<class Y>
   explicit shared_ptr(Y* p);
   ...
};

So, if you use this with your classes Base and Derived ...

class Base {};
class Derived : public Base {};

int main() {
   shared_ptr<Base> sp (new Derived);
}

... the templated constructor with Y=Derived is used to construct the shared_ptr object. The constructor has thus the chance to create the appropriate deleter object and reference counters and stores a pointer to this control block as a data member. If the reference counter reaches zero, the previously created and Derived-aware deleter will be used to dispose of the object.

The C++11 standard has the following to say about this constructor (20.7.2.2.1):

Requires: p must be convertible to T*. Y shall be a complete type. The expression delete p shall be well formed, shall have well defined behaviour and shall not throw exceptions. Effects: Constructs a shared_ptr object that owns the pointer p. …

And for the destructor (20.7.2.2.2):

Effects: If *this is empty or shares ownership with another shared_ptr instance (use_count() > 1), there are no side effects. Otherwise, if *this owns an object p and a deleter d, d(p) is called. Otherwise, if *this owns a pointer p, and delete p is called.

(emphasis using bold font is mine).

When shared_ptr is created it stores a deleter object inside itself. This object is called when the shared_ptr is about to free the pointed resource. Since you know how to destroy the resource at the point of construction you can use shared_ptr with incomplete types. Whoever created the shared_ptr stored a correct deleter there.

For example, you can create a custom deleter:

void DeleteDerived(Derived* d) { delete d; } // EDIT: no conversion needed.

shared_ptr<Base> p(new Derived, DeleteDerived);

p will call DeleteDerived to destroy the pointed object. The implementation does this automatically.

Simply,

shared_ptr uses special deleter function that is created by constructor that always uses the destructor of the given object and not the destructor of Base, this is a bit of work with template meta programming, but it works.

Something like that

template<typename SomeType>
shared_ptr(SomeType *p)
{
   this->destroyer = destroyer_function<SomeType>(p);
   ...
}