This is from Batgirl #13 drawn by Ed Benes.
It’s not so much an Escher Girl as it is an Escher Bathroom, designed to let us see Barbara’s boobs twice on the same panel.
The only way we should be able to see her from the front twice is if there’s a second mirror off the edge of the panel. But if the image was reflected twice, it would be un-reversed (so where we see on the left, her hand is holding her shirt, that should also be on the left of the image if it was a double reflection). Also, the mirror’s top and bottom edges are parallel, so it’s pointing straight at us, which makes it basically impossible for it to reflect off a mirror we can’t see.
And now I’ve probably put way more thought into this than Mr. Benes did. Ironically, this should have been a boobs-and-butt panel. If she faced the mirror, seeing her from the front in reflection makes sense.
This is sort of off topic, but I found it intriguing. Yes, that mirror doesn’t make sense, and I think it’s point is to draw Barbara from another angle so that the reader can see her boobs and face from the front. Also, because it’s Benes, and he only draws one female face, I thought that was Mary Jane at first.
(I’m actually impressed Benes didn’t show her butt at all in a scene where you can see her from 2 angles.)