  The MAGIC telescopes are an array of two imaging atmospheric Cherenkov
telescopes (IACTs) studying the gamma ray sky at very high-energies (VHE; E>100
GeV). The observations are performed in stereoscopic mode, with both telescopes
pointing at the same position in the sky. The MAGIC field of view (FoV)
acceptance for hadrons and gamma rays has a complex shape, which depends on
several parameters such as the azimuth and zenith angle of the observations. In
the standard MAGIC analysis, the strategy adopted for estimating this
acceptance is not optimal in the case of complex FoVs.
  In this contribution we present the results of systematic studies intended to
characterise the acceptance for the entire FoV. These studies open the
possibility to apply improved background estimation methods to the MAGIC data,
useful to investigate the morphology of extended or multiple sources.
