This was the moment a US skier nearly hit rocks beneath the snow after performing a 360 off the side of a cliff in Squaw Valley, California on January 17.

Helmet cam footage shows the skier approaching the top of the cliff then plunging in slow-motion only just reaching the fresh powder at the bottom.

The nonchalant athlete can be heard laughing after emerging from the snow.

The filmer said the daring stunt was "definitely a calculated risk".