The focusing distance of the eye fluctuates during accommodation. However, the visual role of these accommodation fluctuations is not yet fully understood. The fluctuation complexity is one of the obstacles to this long standing challenge in visual science. In this work we seek to develop a statistical approach that i) accurately describes experimental measurements and ii) directly generates randomized and realistic simulations of accommodation fluctuations for use in future experiments. To do so we use the random walk approach, which is usually appropriate to describe the dynamics of systems that combine both randomness and memory.