use strict;
use warnings;
use File::Find;

find(\&wanted, "L:/Perl");

sub wanted
{
    return if substr($_, 0, 1) eq '.';

    my $path = "$File::Find::dir/$_";
    my $mode = (stat $path)[2] >> 15;

    print "$path is ", $mode ? "file" : "dir", "\n";
}