A liquid lens includes a transparent substrate, a multilayer polyurethane-based membrane overlying the transparent substrate, and a liquid layer disposed between and abutting the transparent substrate and the multilayer polyurethane-based membrane. The multilayer polyurethane-based membrane, which may include thermoplastic and/or thermoset polymer layers, may be formed by slot die coating or gravure coating one or more constituent layers and may exhibit a reversible elastic response to imposed strains of up to approximately 5% while limiting the transpiration of fluid therethrough to less than approximately 10−2 g/m2/day.