Step 1: Understanding the concept.
The number of images formed by two mirrors depends on the angle between them. The formula for the number of images formed is given by:
\[
N = \frac{360}{\theta} - 1
\]
where \( \theta \) is the angle between the mirrors.
Step 2: Applying the formula.
In this case, \( \theta = 90^\circ \). Substituting this value into the formula:
\[
N = \frac{360}{90} - 1 = 4 - 1 = 3
\]
Step 3: Conclusion.
The number of images formed by two mirrors at a 90° angle is 3.