Looking Glass Falls in in Transylvania County, NC. It's in the Pisgah Nation Forest. To find it you follow U.S. 276 North from the Pisgah Ranger Stating approximately 5 miles. The falls are on the right. There is plenty of parking on the right side of the road. There is a nice observation deck that takes you down to the bottom of the falls. I went in October of 09. This was my first time going to a waterfall. I was hooked!