Examine Makefile.PL, you'll see this

# See lib/ExtUtils/MakeMaker.pm for details of how to influence
# the contents of the Makefile that is written.
my %configParams = (
    NAME    => 'Net::SSLeay',
    VERSION_FROM => 'SSLeay.pm', # finds $VERSION
    DIR         => [ 'Net-SSLeay-Handle-0.50' ],
    DEFINE      => '-DPERL5 -DOPENSSL_NO_KRB5',   # perl-5.8/gcc-3.2 n
+eeds first, RH9 latter
    DISTNAME    => 'Net_SSLeay.pm',
    dist        => { COMPRESS => 'gzip', SUFFIX => 'gz', },
    LIBS    => ["-L$openssl_path -L$openssl_path/lib -L$openssl_path/o
+ut32dll $libs"],
    INC     => "-I$openssl_path/include -I$openssl_path/inc32 -I/usr/k
+erberos/include",
    OPTIMIZE    => $optimize,
# Uncomment (and edit) following for debugging with gdb
#    LIBS    => ['-L/usr/src/openssl-0.9.3a -lssl -lcrypto'],
#    INC    => '-I/usr/src/openssl-0.9.3a/include',
#    OPTIMIZE   => '-g',
          %more_params,
);

WriteMakefile(%configParams);

# See lib/ExtUtils/MakeMaker.pm for details of how to influence
# the contents of the Makefile that is written.
#WriteMakefile(
#    'NAME'       => 'Net::SSLeay::Handle',
#    'VERSION_FROM' => 'Handle.pm', # finds $VERSION
#);
[download]

You want to focus on INC/LIBS,

    LIBS    => ["-L$openssl_path -L$openssl_path/lib -L$openssl_path/o
+ut32dll $libs"],
    INC     => "-I$openssl_path/include -I$openssl_path/inc32 -I/usr/k
+erberos/include",
[download]

$openssl_path is the path you're supposed to pass, and its supposed to contain $libs

$libs = $rsaref ? "-lssl -lcrypto -lRSAglue -lrsaref" : "-lssl -lcrypt
+o";
[download]

What this means is that "ssl.$Config{dlext}", "crypto.$Config{dlext}" (%Config from use Config;) are supposed to be located somewher in $openssl_path, $openssl_path/lib, $openssl_path/out32dll, because thats where the compiler/linker are going to look (perl -V:cc -V:ld).

Feel free to edit the Makefile.PL LIBS/INC entries appropriately.