my $p = './a';
my @paths = ();

find( sub {
        return unless -d;

        print "$File::Find::name in $File::Find::dir\n";

        unless( $p eq $File::Find::dir ){
                print "CH\n";
                push @paths => $p;
        }

        $p = $File::Find::name;

} , $p );

push @paths , $p;

print "--> $_\n" for @paths;
# this has been tested

##</code><code>##

find( sub {
   next unless -d;

   mkdir File::Spec->catpath( ... )
} , ' ... '
);