Don your protective gloves, goggles, and mask. Muriatic acid is harmful if the fumes are inhaled directly, or if it comes in contact with your skin and eyes.
Set up a clear, flat space outside or in a well ventilated area. Cover that space with the newspaper to protect the surface and the mirror
Prepare the muriatic acid for use by unscrewing the lid of the spray bottle and placing the funnel over the opening. Carefully pour the acid through the funnel and into the spray bottle. Screw on the lid, and set aside the bottle for future use.
Remove the cardboard backing from the mirror by unfastening the clips and sliding the cardboard out of the frame. Slide the mirror out of the frame and place it on the newspaper, reflective side down.
Spray a layer of the aerosol paint stripper onto the back of the mirror, and wait for the paint to loosen, according to the instructions on the can.
Gently scrape the paint off the back of the mirror, using the plastic putty knife. Wipe the back of the mirror with your damp cloth to remove any residue.
Spray the muriatic acid onto the back of the mirror, using a pattern of your choice. Apply the acid anywhere you want the mirror to look distressed, and wait one minute for the acid to eat through the reflective coating. Move to the next step once the affected area becomes transparent.
Blot the applied sections of the mirror with the second damp cloth to neutralize the acidic reaction.
Spray a layer of paint onto the back of the mirror. The new layer of paint will be visible through the distressed sections of the mirror, and serve as the new protective coating.
Reassemble the mirror by sliding it back into the frame and replacing the cardboard backing.