Solid optical tissue phantoms (OTPs) have been widely used for many purposes. This study introduces a spin-coating method (SCM) to fabricate a thin-layer solid OTP (TSOTP) with epidermal thickness. TSOTPs are fabricated by controlling the spin speed (250 to 2500 rpm), absorber concentration (0.2% to 1.0%), and the number of layers. The results show that the thicknesses of the TSOTPs are homogeneous in the region of interest. The one-layer TSOTP achieves maximum and minimum thicknesses of (250 rpm) and (2500 rpm), respectively, decreasing exponentially as a function of the spin speed. The thicknesses of the multilayer TSOTPs increases as a function of the number of layers and are correlated strongly with the spin speed (). The concentration of the OTP mixture does not directly affect the thickness of the TSOTP; however, the absorption coefficients exponentially increase as a function of absorber concentration (). These results suggest that the SCM can be used to fabricate homogeneous TSOTPs with various thicknesses by controlling the spin speed and number of layers. Finally, a double-layer OTP that combines epidermal TSOTP and dermal OTP is manufactured as a preliminary study to investigate the practical feasibility of TSOTPs.