#!/usr/bin/perl
use strict;
use diagnostics;
use Data::Dumper;

my $hash_ref = {    Extension   => '.txt',
                    Content     => 'text',
                    Directory   => 'c:/'    };

print Dumper $hash_ref;

my %lc_hash;
$lc_hash{lc $_[0]} = lc $_[1] while @_ = each %$hash_ref;
$hash_ref = \%lc_hash;

print Dumper $hash_ref;

__END__