CREATE PROCEDURE [dbo].[Test_PSH]
AS
BEGIN
  SELECT * INTO #PSH_Temp FROM dbo.SomeTable

  IF OBJECT_ID('tempdb..#PSH_Temp) IS NOT NULL
    BEGIN
      ~~DO SOME CHANGES~~
      SELECT * FROM #PSH_Temp

      DROP TABLE #PSH_Temp
    END
  ELSE
    SELECT * FROM dbo.SomeTable WHERE 1 = 0
END