We present a simple method to fabricate a polymer optical sheet with antireflection and antifogging properties. The method consists of two consecutive steps: photocross-linking of UV-curable polyurethane acrylate (PUA) resin and reactive ion etching (RIE). During photopolymerization, the cured PUA film is divided into two domains of randomly distributed macromers and oligomers due to a relatively short exposure time of 20 s at ambient conditions. Using the macromer domain as an etch-mask, dry etching was subsequently carried out to remove the oligomer domain, leaving behind a nanoturf surface with tunable roughness. UV-vis spectroscopy measurements demonstrate that transmittance of a nanoturf surface is enhanced up to 92.5% as compared to a flat PUA surface (89.5%). In addition, measurements of contact angle (CA) reveal that the etched surface shows superhydrophilicity with a CA as small as 5 degrees. To seek potential applications, I-V characteristics of a thin film organic solar cell were measured under various testing conditions. It is shown that the efficiency can be increased to 2.9% when a nanoturf film with the surface roughness of 34.73 nm is attached to indium tin oxide (ITO) glass. More importantly, the performance is maintained even in the presence of water owing to superhydrophilic nature of the film.