Looking Glass Falls is one of the most popular and beautiful waterfalls in North Carolina. And it's perhaps the easiest to view, right from a short walk from your parking spot. 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. The waterfall is 60 feet tall - and is the most photographed waterfall in Transylvania County. Grab this sweet ornament to remember the gorgeous natural view that is Looking Glass Waterfall!