Looking Glass Falls is located in the Pisgah National Forest, Transylvania County, North Carolina. The name comes from Looking Glass Rock, which resembles a wintertime mirror (or "looking glass") of sunlight, as water freezes on its sides and reflects the sun. Note the swimmer for scale at the bottom right center of the capture. A Minolta 3xi SLR 35 mm film camera was used with an 80 mm to 200 mm zoom lens and polarizing filter.