use strict;
use warnings;

my $in_fn  = 'in.ps';
my $out_fn = 'out.pdf';
open my $fh, '>', $in_fn;
print $fh <<'END';
%!PS
%
% skipped
%
showpage
END
close $fh;

system 'gswin32c', '-q', '-sDEVICE=pdfwrite', '-o', $out_fn, $in_fn;

# now do something useful with out.pdf