Both nations square off in Fortaleza next week knowing that victory will see their respective teams progress to the quarter-finals of the tournament.
Considering what is at stake, Mirallas says that he will put friendship to one side and exploit Howard's weaknesses in a bid to help Belgium book a last-eight spot.
"Me and Tim have a good relationship," he told reporters at a press conference.
"We've known each other for two years and he is a great guy. I will call him and talk with him a bit about Tuesday's match and we will just laugh.
"With Tim, I know his qualities but I also know his weaknesses. I hope that will benefit my team."
Tuesday's clash kicks off at 9pm.