Optical properties of core-shell-shell Au@SiO2@Au nanostructures and their solar energy harvesting applications are theoretically investigated using Mie theory and heat transfer equations. The theoretical analysis associated with size-dependent modification of the bulk gold dielectric function agrees well with previous experimental results. We use the appropriate absorption cross-section to determine the solar energy absorption efficiency of the nano-heterostructures, which is strongly structure-dependent, and to predict the time-dependent temperature increase of the nanoshell solution under simulated solar irradiation. Comparisons to prior temperature measurements and theoretical evaluation of the solar power conversion efficiency are discussed to provide new insights into underlying mechanisms. Our approach would accelerate materials and structure testing in solar energy harvesting.