use strict;
use File::Find;

my $source = 'c:/directory';
my $folders = 0;
my $files = 0;

$File::Find::dont_use_nlink = 1; # to fix a bug in File::Find
File::Find::find( sub {
    if (-f $File::Find::name) {
        $files++
    } elsif (-d $File::Find::name) {
        $folders++
    };
}, $source );

print "Summary of $source\n";
print "Folders: $folders\n";
print "Files: $files\n";