$ perl -V:sh
sh='cmd /x /c';
##</code><code>##

#!/usr/bin/perl --
use strict;
use warnings;
use Capture::Tiny qw/ capture /;
my @cmd = (
## C:\WINDOWS\system32\cmd.exe
    qw(
        cmd.exe
        /x
        /c
        dir
        /b
        /s
        /o:-d
    ),
    "an y dir ect o ry"
);

my($stdout, $stderr, $exit) = capture {
    system { $cmd[0] } @cmd;
};;