I don't know. I've been building database backed stuff for 25 odd years now, and I've never experienced this Object/Relational Impedance Mismatch that everybody talks about in any of my designs. I sometimes wonder if it's just the approach I take that has ended up dodging that bullet somehow.
My initial design is always done in the database. Whether it's a little feature or a green field new project on a blank sheet of paper, that sheet of paper is the Schema Designer of my db (or a schema.sql if I'm in postge/mysql land).
Once the schema is nailed down, the object structure flows out easily. You can follow foreign keys, many-to-many tables and non-identity primary keys to figure out your children, relations, and inheritance. It's so well defined that for my own stuff I just point my code generator at it to get a pile of base classes and stored procedures for all the CRUD. (And re-run it at build time to ensure that everything always matches up.)
So when it comes to pulling down records, modifying them, saving them, grabbing sets of them to spin through, etc. There's never any mismatch because what you get from the db will naturally look just like what you need. Because you designed it to be that way.
I may hazard a guess as to why so many people do run into issues, and it's because I notice that nearly every ORM I've seen in the wild expects you to define your schema someplace other than the database. It'll have some wacky XML config file that you're supposed to keep up to date, with even wackier "migrations" for when that changes. And it'll then either build your db schema for you or expect you to have something in place that matches what it wants.
But that's silly.
There's already a perfectly good place to keep your schema. In the database.
And I guess it follows that if you don't design your system with a sensible relational data model in mind, you might find that your object structure doesn't in fact fit in a database correctly. Could it be that that's what people are describing when they talk about Impedance Mismatch?