We report the development of magnetic nanocomposite sheets with superhydrophobic and supeoleophilic surfaces generated by laser ablation. Polydimethylsiloxane elastomer free-standing films, loaded homogeneously with 2% wt. carbon coated iron nanoparticles, were ablated by UV (248 nm), nanosecond laser pulses. The laser irradiation induces chemical and structural changes (both in micro- and nano-scale) to the surfaces of the nanocomposites rendering them superhydrophobic. The use of nanoparticles increases the UV light absorption efficiency of the nanocomposite samples, and thus facilitates the ablation process, since the number of pulses and the laser fluence required are greatly reduced compared to the bare polymer. Additionally the magnetic nanoparticles enhance significantly the superhydrophobic and oleophilic properties of the PDMS sheets, and provide to PDMS magnetic properties making possible its actuation by a weak external magnetic field. These nanocomposite elastomers can be considered for applications requiring magnetic MEMS for the controlled separation of liquids. (C) 2015 Elsevier B.V. All rights reserved.