How this match is calculated
Every Dunn-Edwards and Benjamin Moore color in our database is converted to CIELAB coordinates, then scored with the CIEDE2000 formula — the current ISO standard for how different two colors look to the human eye. It corrects for the fact that the eye notices small shifts in some hue ranges far more than others, so it predicts real-world appearance more reliably than comparing hex codes directly.
Polar Ice ranks as the closest Benjamin Moore equivalent to Smoke and Mirrors because it sits nearest in that perceptual space. The two are near-identical — most people won't read them as different colors once they're on a wall. Sheen, lighting, and the existing wall color all shift perceived color, so order a sample of Polar Ice and check it in your actual room before committing.