Coded aperture 3D imaging techniques have been rapidly evolving in recent years. The two main directions of evolution are in aperture engineering to generate the optimal optical field and in the development of a computational reconstruction method to reconstruct the object’s image from the intensity distribution with minimal noise. The goal is to find the ideal aperture–reconstruction method pair, and if not that, to optimize one to match the other for designing an imaging system with the required 3D imaging characteristics. The Lucy–Richardson–Rosen algorithm (LR2A), a recently developed computational reconstruction method, was found to perform better than its predecessors, such as matched filter, inverse filter, phase-only filter, Lucy–Richardson algorithm, and non-linear reconstruction (NLR), for certain apertures when the point spread function (PSF) is a real and symmetric function. For other cases of PSF, NLR performed better than the rest of the methods. In this tutorial, LR2A has been presented as a generalized approach for any optical field when the PSF is known along with MATLAB codes for reconstruction. The common problems and pitfalls in using LR2A have been discussed. Simulation and experimental studies for common optical fields such as spherical, Bessel, vortex beams, and exotic optical fields such as Airy, scattered, and self-rotating beams have been presented. From this study, it can be seen that it is possible to transfer the 3D imaging characteristics from non-imaging-type exotic fields to indirect imaging systems faithfully using LR2A. The application of LR2A to medical images such as colonoscopy images and cone beam computed tomography images with synthetic PSF has been demonstrated. We believe that the tutorial will provide a deeper understanding of computational reconstruction using LR2A.