There's no difference in making/coating a front or rear surface mirror, rear surface mirrors usually have a protective layer painted over the coating,
These days most mirrors are Aluminium coated rather than Silver, and a thin Silicone layer isnadded to front coated mirrors for protection, I get mine made in London for restoring early MF/LF SLRs. The company I use will either strip clean an existing mirror (just dip in Nitric acid to remove the Silver, or cut a new one.
This shows clearly why Silver is not the best long term solution, it's the mirror from a Quarter plate Thornton Pickard Ruby Reflex, Most post WWII screens are probably Aluminium coated. Vacuum coating mirrors will be a spin off of optical coatings. Silver coatings were a dip/paste process.
Ian