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Deals damage to the last foe to hit the user with a special attack this turn. The damage is equal to twice the HP lost by the user from that attack. If that foe's position is no longer in use, damage is done to a random foe in range. Only the last hit of a multi-hit attack is counted. Fails if the user was not hit by a foe's special attack this turn. Mirror Coat will not return damage dealt to a Substitute. Mirror Coat will activate a held Psychic Gem, but the damage output will not be affected. This move has a priority of -5 and doesn't affect Dark-types, but hits all other Pokemon for the same damage regardless of type advantages.
Mirror Coat is a good move on a few Pokemon; the rest are better off attacking than taking hits. Most notable is Wobbuffet, which has Shadow Tag to trap the opponent, allowing it to eliminate troublesome special attackers without fear of them switching out. It should be noted, though, that Mirror Coat leaves the user unable to hit special attacking Dark-types. In general, Pokemon with high HP that draw special attacks are the best users of this move. A Pokemon with Focus Sash can use this move to function as an emergency "revenge" killer, though this tactic is unreliable.
Counter is a Fighting-type equivalent that reflects physical attacks.
Metal Burst is a Steel-type equivalent that reflects all attacks.