Miller is best known for a series of relief assemblages formed from found objects and synthetic low-end merchandise coated with a layer of paint that he began to make in the mid-1980s. In 2008, he began gilding the reliefs using imitation gold. The metallic shimmer of gold-plated objects evokes an unconscious attraction, drawing viewer's eyes to the shiny surfaces. Only on a closer look, these gold-painted details turn out to be the low-cost household items. Taken together, these objects are devoid of practical application and portray a mock reflection of average life. 'All that glitters is not gold' – the contrast between the illusion of luxury and the disappointment of the sudden loss of value of the object reflects Miller's position on the validity of art in consumer culture.