Toner said that Turkey and the militants it backs in northern Syria had the right to defend themselves against Russian airstrikes.
Zakharova responded by writing on her Facebook page: "Remember these words. Remember forever. And I will never forget [them]. I promise."
The militants reportedly killed one Russian pilot who ejected from the Su-24 jet after it was hit by a Turkish missile on Tuesday.
"If those Syrian Turkmen were actually being attacked by Russian strikes, they have every right to defend themselves," Toner said.
On November 24, a Russian Su-24 attack aircraft was fired upon in Syria, 2.5 miles away from the Turkish border, after it was hit with an air-to-air missile launched from a Turkish F-16 jet.
Russian President Vladimir Putin reacted to the Turkish downing of the Russian warplane by describing it as a "stab in the back."