Small animal PET using a dual layer phoswich detector has been developed to obtain high and uniform spatial resolution. In this study, a simple analytic model to optimize the lengths of a dual layer phoswich detector was derived and validated by Monte Carlo simulation. For a small animal PET scanner with a 10㎝ ring diameter, the optimal length of the phoswich detector consisting of various crystal materials, such as LSO and LuYAP, were calculated analytically and validated using GATE. The detector module consisted of 8×8 arrays of crystals, with each phoswich detector element having a 2㎜×2㎜ sensitive area. The total crystal length was fixed to 20㎜. The optimal lengths of the phoswich detector layers, as functions of the crystal materials and order, conveniently derived by the analytic equation, showed good agreement with those estimated by the time consuming simulation. The simple analytical model can be used for the fast and accurate design of an optimal phoswich detector for small animal PET to achieve high spatial resolution and uniformity.