A polymer that has been used for the development of optical components and has had a significant impact is polydimethylsiloxane (PDMS) due to its remarkable mechanical and optical properties and easy handling. We present a practical and straightforward technique for designing and manufacturing a tunable graded index, graphical input (GRIN)-type lenses, and tunable lenses with a homogeneous refractive index made of PDMS. Implementing a biconical surface profile in a tunable plane-convex lens is proposed for elaborating both a homogeneous refractive index lens and a multilayered GRIN-type lens with a constant increased variation of 0.014 on its refractive index. Likewise, we introduce a mechanical mounting system that aims to modify their curvatures and therefore their focal lengths through mechanical stimuli applied on the lenses. Simulations of the optomechanical behavior and optical characterization of the lenses are also presented.