Yes, laser eye surgey is considered a deductible medical expense.
For a complete list of includible medical expenses, please refer to IRS Publication 502 (https://www.irs.gov/pub/irs-pdf/p502.pdf). A list of these expenses starts on page 5.
Please note that medical expenses are only deductible as itemized deductions, and then only to the extent that they exceed 10% of your AGI (7.5% if you were born before January 2, 1952).