The 40-year-old former Olympic and world champion said she had decided to return to skiing after a successful right knee replacement in April had left her living "pain-free" for the first time in years.
Vonn, who will serve as a forerunner before this weekend's World Cup downhill and super-G races in Beaver Creek, cited US Olympic gymnastics superstar Simone Biles as an example of an athlete who successfully returned to the sport at a relatively advanced age.
"I think Simone Biles is a perfect example of what can be done at an older age, and she's not even old," Vonn said. "It's just it's outside of the confines of what we believe is the right age for the sport.
"For women you know they retire because they want to start a family, and it's not the same life pressures as men have. And there are many male ski racers that have been very successful, won World Championship medals, Olympic medals at 42, 43 years old.
"So it's not like it's not possible, it just hasn't been done. So I don't think I'm reinventing the wheel. I'm just doing what I feel is right for me, but at the same time continuing on what other women have done before me."
The biggest factor in Vonn's decision to return was a restoration of her health after years of debilitating injuries prior to her retirement in February 2019.
'Put back together again'
"What changed my mind was just that I was put back together again," Vonn said when asked what persuaded her to come out of retirement.
"I've been struggling with injury since my first ACL in 2013 and I've pretty much been injured almost every year after that.
"But I feel stronger now than I did in my mid, late 20s, and I feel like the passion for skiing has never gone away. I just wasn't physically able to do it anymore.
"So now that I have the chance to physically, physically do what I love. Why? Why would I not try? Life is short. You gotta live every day as to the maximum, and that's all I'm doing."
Vonn said she began considering a return to the sport soon after her knee replacement surgery.
"Pretty soon after the surgery I was already doing things that I hadn't done in years," Vonn said. "Everyone's like 'Oh my god, you're so happy'. It's like 'Yes, I am not in pain 24 hours a day.' It's amazing."
Vonn said that while she plans to take her comeback day-by-day, she also signalled that her ultimate goal is to compete at the highest level once more.
"You know me well enough to know that success is not just participating," she said. "So while I am very excited to be participating, I definitely have goals and expectations, and I'm trying to be as patient as possible with myself on this journey and take it step by step and not skip any steps.
"I know my way back to a competitive level might take a race or two, but I certainly intend on getting back to where I was before."
Vonn was the most decorated women's skier with 82 World Cup victories when she retired. Her mark has since been eclipsed by fellow American Mikaela Shiffrin's 99.
She requested a "wild card" entry to compete in two super-G races at St. Moritz, Switzerland on December 21 and 22, taking advantage of a new invitation system that allows former stars to return to the elite circuit after years away from competition and to have better starting positions.
Last week, Vonn took part in two super-Gs in a lower-level competition at Copper Mountain in the United States and finished 19th and 24th, just over two seconds behind the winner each time.
She recorded her first World Cup victory in 2004 and won three Olympic medals -- including downhill gold in 2010 in Vancouver.
Vonn also won 20 World Cup titles, including four overall crystal globes, eight world championship medals and secured 137 World Cup podiums.
The next Winter Olympics take place in Milan and Cortina d'Ampezzo in 2026.
