$user = getlogin;
$dir = "C:/Documents and Settings/".$user."/Local Settings/Temporary Internet Files";

chdir $dir;
opendir(DIR,"$dir") or die "Could not open $dir:$!";
while (my $file=readdir(DIR)){     
     unlink $file ;
   system ( 'cmd', '/c', 'rmdir', '/s', '/q' , $dir);

}

closedir(DIR);