I don't think there's any good excuse for not wearing a helmet in this day and age. That being said, they don't necessarily make you a safer skier or rider. A helmet will help with a fall on hard pack, ice, or even rock, and with glancing blows from branches or other objects. But you won't be helped much from a high speed direct impact with an immoveable object (tree, lift tower, snow making equipment, etc.) But they are warm (or well vented if you prefer), can be water proof in marginal conditions, and keep your goggles from fogging when you put them up on your forehead! I'm not comfortable skiing without one anymore, even if I'm just taking it easy cruising with my wife.
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