replace with

text

##


 
  replace with
 
 
  
   
    text
   
   
    text
   
   
    text
   
  
 


##

##

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

use HTML::TreeBuilder;

my $html = do{local $/;};
my $r = HTML::TreeBuilder->new_from_content($html) 
  or die qq{new failed\n};
  
for my $p ($r->look_down(_tag => q{p})){
  $p->replace_with(
    [
      q{div}, 
      {class => q{link}}, 
      $p
    ]
  )->delete;
}
my @divs = $r->look_down(_tag => q{div});
my $body = $r->look_down(_tag => q{body});
$body->replace_with(
  [
    q{body}, 
      [
        q{div}, 
        {id => q{links}}, 
        @divs
      ]
  ]
);

print $r->as_HTML(undef, q{ }, {p => 0});

__DATA__
replace with
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text
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