Watt, who has been on injured reserve since late October, said he expects to play in the Texans' first postseason game.
"I feel extremely excited about being able to be back on the practice field with the guys," Watt told reporters Tuesday. "The medical team here has done a great job. There's obviously an element of risk involved as well. I understand. But to me, the opportunity to play in the playoffs, the opportunity to try and help this team win football games ... there's nothing that I want more."
Watt tore a pectoral muscle during the Texans' Week 8 victory over the Oakland Raiders on Oct. 27. He sustained the injury while attempting to tackle Raiders running back Josh Jacobs and had surgery two days later.
Watt said "the plan" is for him to suit up in the playoffs, but he has to see how practice goes over the next two weeks.
"I'll practice this week and work my way back," Watt said. "And obviously next week continue to practice and get ready for a playoff game. I'll start today working my way back into practice, not going crazy with it, easing my way back in, throughout the rest of this week and then obviously next week practice leading into the first playoff game."
The three-time NFL Defensive Player of the Year has 24 total tackles, four sacks, one forced fumble and three passes defensed in eight games this season. With the Texans designating Watt to return, the team has a 21-day window to add him to the active roster.