CO2 Laser or Accutane for Fordyce's Spots?

I agree with above. I think CO2 laser is an overkill for fordyce spots and I would not recommend it. Electrocautery may work  and would recommend a test spot.

Neither, light electrosurgical destruction or dessication with the hyfrequator is my preferred method of ablation.

CO2 can be used, but it is overkill for this condition.  I do not think Accutance would work, but never tried it, as Accutane is not indicated for this condition.

Fordyce spots/glands are harmless, but can be treated with application of an acid (e.g. TCA), or use of a hyfrecator by your dermatologist. CO2 laser would work as well.

Fordyce spots are essentially superficial oil glands of the skin. I have had success with simple, light hyfrecation or electrocautery (application of an electrical current to burn the spots). Although CO2 laser would probably be effective, I am not sure you would be able to achieve the pinpoint accuracy required to treat these small growths. I suppose Accutane in theory would help, but given its expected and potential side effects, the risks would outweigh the benefits in my opinion.
Good luck.