Experimental optimization of analytical methods based on solid-phase microextraction (SPME) is a complex and labor-intensive process associated with uncertainties. Using the theoretical basics of SPME and finite element analysis software for the optimization proved to be an efficient alternative. In this study, an improved finite element analysis-based model for SPME of volatile organic compounds (VOCs) by porous coatings was developed mainly focussing on the mass transport in coatings. Benzene and the Carboxen/polydimethylsiloxane (Car/PDMS) coating were used as the model VOC and a porous SPME coating, respectively. It has been established that in the coating, volumetric fractions of Carboxen, PDMS, and air are 33, 42 and 24%, respectively. Knudsen diffusion in micropores can slow down a mass transport of analytes in the coating. When PDMS was considered as the solid part of the coating, lower root-mean-square deviation of the modeling results from experimental data was observed. It has been shown that the developed model can be used to model the extraction of VOCs from air and water samples encountered in a typical SPME development method procedure. It was possible to determine system equilibration times and use them to optimize sample volume and Henry’s law constant. The developed model is relatively simple, fast, and can be recommended for optimization of extraction parameters for other analytes and SPME coatings. The diffusivity of analytes in a coating is an important property needed for improved characterization of existing and new SPME polymers and analytical method optimization.