Looking Glass Falls is one of the most popular falls in Western North Carolina. The name “Looking Glass” comes from Looking Glass Rock, where water freezes on its sides in the winter and then glistens in the sunlight like a mirror or looking glass. Looking Glass Creek, which flows past the rock, is also named for the impressive natural structure.

https://www.fs.usda.gov/detail/nfsnc/specialplaces/?cid=stelprdb5188439