if (($_ ne ".") && ($_ ne "..") && (! -l $_)) {

##</code><code>##

eg: running this script on  /usr/local/html/users/me
returns
VAR1='' => { 
	'usr'=> { 
		'local' => {
			 'html' => {
				'me' => {
etc,etc. Before the real search begins.

##</code><code>##

@elements = split("/" , substr($File::Find::name, length($ARGV[0])));