open TEST, "+> /tmp/output";  # uses File Descriptor 3
POSIX::close(3);              # closes the file, but TEST
                              #  is still linked to FD 3
open TEST2, "+> /tmp/output2";# uses FD 3 since it is
                              #  avaliable again
print TEST "Testing\n";       # Will be written to output2
close TEST2;                  # does not close the file,
                              #  because perl thinks TEST
                              #  still has it open.
close TEST;                   # Now output2 is closed
                              #  and both file handles are
                              #  closed properly