User simulation is increasingly vital to develop and evaluate recommender systems (RSs). While Large Language Models (LLMs) offer promising avenues to simulate user behavior, they often struggle with the absence of specific task alignment required for RSs and the efficiency demands of large-scale simulation. A vast yet underutilized resource for enhancing this alignment is the extensive user feedback inherent in RSs, but leveraging it is challenging due to its ambiguity, noise and massive volume, which hinders efficient preference alignment. To overcome these hurdles, we introduce a novel data construction framework that leverages user feedback in RSs with advanced LLM capabilities to generate high-quality simulation data. Our framework unfolds in two key phases: (1) using LLMs to generate decision-making processes as explanatory rationales on simulation samples, thereby reducing ambiguity; and (2) data distillation based on uncertainty estimation and behavior sampling to efficiently filter the most informative, denoised samples. Accordingly, we fine-tune lightweight LLMs, as user simulators, using such high-quality dataset with corresponding decision-making processes. Extensive experiments confirm that our framework significantly boosts the alignment with human preferences and the in-domain reasoning capabilities of the fine-tuned LLMs, providing more insightful and interpretable signals for RS interaction. We believe our work, together with publicly available developed framework, high-quality mixed-domain dataset, and fine-tuned LLM checkpoints, will advance the RS community and offer valuable insights for broader human-centric AI research. Our code is available at https://github.com/Joinn99/UserMirrorer.