use Win32::AdminMisc;
use Win32;

if (Win32::AdminMisc::LogonAsUser($Domain, $User, $Password, LOGON32_LOGON_INTERACTIVE)){
    print "Successfully logged on.\n";
    print "\nLaunching $Program...\n";

    $Result = Win32::AdminMisc::CreateProcessAsUser(
                                     $Process,
                                     "Flags", CREATE_NEW_CONSOLE,
                                     "XSize", 640,
                                     "YSize", 400,
                                     "X", 200,
                                     "Y", 175,
                                     "XBuffer", 80,
                                     "YBuffer", 175,
                                     "Title", "Title: $User" . "'s $Process program",
                                     "Fill", BACKGROUND_BLUE |
                                             FOREGROUND_RED |
                                             FOREGROUND_BLUE |
                                             FOREGROUND_INTENSITY |
                                             FOREGROUND_GREEN,
                                      );
    if ($Result){
        print "Successful! The new PID is $Result.\n";
    }else{
        print "Failed.\n\tError: " . Win32::FormatMessage(Win32::AdminMisc::GetError()) . "\n";
    }
}else{
    print "Failed to logon.\n\tError: " . Win32::FormatMessage(Win32::AdminMisc::GetError()) "\n";
}

Returns:

undef if unsuccessful
process id (PID) if successful