I'll admit to using a few more resistors than perhaps needed....
R2 will provide a discharge path for the opto's diode once the mosfet turns off, it should speed up the turn off time, but not sure if 10k will do much. I remember doing some tests with this approach in order to try to speed up the switching times of a basic PC817 type opto. This included other things like a parallel RC branch driving the opto in order to create pulse of charging and discharging current. Nothing really helps a PC817 that much.
I also would include R3 out of habit on a MOSFET. I don't know what the peak currents would be on charging a MOSFET gate like this, that would depend on how the output stage is driven, switching times, trace inductance etc, but just to be sure I do usually put a series resistance in there.