my @files;
while(<>) {
    chomp;
    push @files, $_;
}

##</code><code>##

chomp( my @files = <> );

##</code><code>##

my @sorted = map /.*\0(.*)/s,
             sort
             map lc(dirname($_))
               . "\0"
               . lc(basename($_))
               . "\0"
               . $_,
             @files;