This paper presents a conceptual approach toward the remote sensing of cirrus cloud particle size and optical depth using the degree of polarization and polarized reflectance associated with the first three Stokes parameters, I, Q, and U, for the 0.865- and 2.25-mu m wavelengths. A vector line-by-line equivalent radiative transfer program including the full Stokes parameters based on the adding method was developed. The retrieval algorithm employs the steepest-descent method in the form of a series of numerical iteration procedures to search for the simulated polarization parameters that best match the measured values. Sensitivity studies were performed to investigate the behavior of phase-matrix elements as functions of scattering angles for three ice crystal size-shape combinations. Overall, each phase-matrix element shows some sensitivity toward ice crystal shape, size, and surface roughness due to the various optical effects. Synthetic analysis reveals that the retrieval algorithm is highly accurate, while polarimetric and radiometric error sources cause very small retrieval errors. Finally, an illustrative example of applying the retrieval algorithm to airborne Polarization and Directionality of the Earth's Reflectances (POLDER) data during the European Cloud and Radiation Experiment (EUCREX) is presented.