にみえる・とみえる: the difference
にみえるN4
Meaning
To look, To seem, To appear
Past papers
Tested once in past papers
Example
彼は忙しそうにみえる。
He looks/appears busy.
とみえるN4
Meaning
It seems that, It can be deduced, One can conclude that
Past papers
Example
あの親は優しいとみえる。
Those parents seem nice.
How to tell them apart
Unlike 「とみえる」: 「にみえる」 goes only by outward looks and needs no reasoning: 「スーツを着ると大人に見える」 (In a suit you look like an adult).
「とみえる」 draws a conclusion from clues: 「窓が割られている。泥棒が入ったとみえる」 (The window is broken. It seems a burglar got in). That kind of inference cannot use 「に見える」.