For understanding the mechanisms of low-level laser/light therapy (LLLT), accurate knowledge of light interaction with tissue is necessary. We present a three-dimensional, multilayer reduced-variance Monte Carlo simulation tool for studying light penetration and absorption in human skin. Local profiles of light penetration and volumetric absorption were calculated for uniform as well as Gaussian profile beams with different spreads over the spectral range from 1000 to 1900 nm. The results showed that lasers within this wavelength range could be used to effectively and safely deliver energy to specific skin layers as well as achieve large penetration depths for treating deep tissues, without causing skin damage. In addition, by changing the beam profile from uniform to Gaussian, the local volumetric dosage could increase as much as three times for otherwise similar lasers. We expect that this tool along with the results presented will aid researchers in selecting wavelength and laser power in LLLT.