3D reconstructions of motor vehicle collisions are used to identify the causes of these events and to identify potential violations of traffic regulations. Thus far, the reconstruction of mirrors has been a problem since they are often based on approximations or inaccurate data. Our aim with this paper was to confirm that structured light scans of a mirror improve the accuracy of simulating the field of view of mirrors. We analyzed the performances of virtual mirror surfaces based on structured light scans using real mirror surfaces and their reflections as references. We used an ATOS GOM III scanner to scan the mirrors and processed the 3D data using Geomagic Wrap. For scene reconstruction and to generate virtual images, we used 3ds Max. We compared the simulated virtual images and photographs of real scenes using Adobe Photoshop. Our results showed that we achieved clear and even mirror results and that the mirrors behaved as expected. The greatest measured deviation between an original photo and the corresponding virtual image was 20 pixels in the transverse direction for an image width of 4256 pixels. We discussed the influences of data processing and alignment of the 3D models on the results. The study was limited to a distance of 1.6 m, and the method was not able to simulate an interior mirror. In conclusion, structured light scans of mirror surfaces can be used to simulate virtual mirror surfaces with regard to 3D motor vehicle collision reconstruction.