#!/usr/bin/perl
use strict;
use warnings;

binmode( STDOUT, ':utf8' );

my $big_endian_BOM = pack( 'n', 0xFEFF );
my $smiley         = pack( 'n', 0x263A );
my $ack            = pack( 'n', 0x0006 );
my $newline        = pack( 'n', 0x000A );

my $data = $big_endian_BOM;
$data .= "$smiley$newline$ack$smiley$newline$ack";

open( my $fh, '<:encoding(ucs2)', \$data ) or die $!;

local $/ = $ack; 
while (<$fh>) {
    chomp;  
    print;  
}