"It is a symbol of Irish art. The cracked lookingglass of a servant." -- James Joyce
That sounds interesting. I never knew that. The only story I recall is the intro to the poem where it says he composed it upon turning up a mouse's home by accident with his plow...Or at least that is how I remember it...Could you give more details? Thank you.
My source is Pittock's A New History of Scotland. The use of Smith is in Burn's sympathy for the mouse.