The interaction of femtosecond laser with initially cold solid metallic targets (Al, Au, Cu, Mo, Ni) was investigated in a wide range of laser intensity with focus on the laser energy absorption efficiency. Our developed simulation code (FEMTO-2D) is based on two-temperature model in two-dimensional configuration, where the temperature-dependent optical and thermodynamic properties of the target material were considered. The role of the collisional processes in the ultrashort pulse laser–matter interaction has been carefully analyzed throughout the process of material transition from the cold solid state into the dense plasma state during the pulse. We have compared the simulation predictions of the laser pulse absorption with temperature-dependent reflectivity and optical penetration depth to the case of constant optical parameters. By considering the effect of the temporal and spatial (radial) distribution of the laser intensity on the light absorption efficiency, we obtained a good agreement between the simulated results and available experimental data. The appropriate model for temperature-dependent optical parameters defining the laser absorption efficiency will allow more accurate simulation of the target thermal response in the applications where it is critical, such as prediction of the material damage threshold, laser ablation threshold, and the ablation profile.