#!/usr/bin/perl --

use strict;
use warnings;

use XML::Twig;

sub get_style {
    my @style;
    XML::Twig->new(
        twig_handlers => {
            '?xml-styleshet' => sub {
                my ( $t, $pi, $data ) = @_;
                XML::Twig->new(
                    twig_handlers => {
                        stylesheet => sub {
                            push @style, $_->atts;
                        },
                    },
                )->parse("<stylesheet $data />");
                return;
            },
        },
    )->parse(@_);
    return @style;
}

my $xml = <<'__XML__';
<?xml version="1.0" encoding="UTF-8"?>
<?xml-styleshet type="text/xsl" href="stylesheet1.xsl"?>
<?xml-styleshet type="text/xsl" href="stylesheet2.xsl"?>
<?xml-styleshet type="text/xsl" href="stylesheet3.xsl"?>
<config />
__XML__


use Data::Dumper;
print Data::Dumper->new( [ get_style($xml) ] )->Indent(1)->Dump;

__END__

$VAR1 = {
  'href' => 'stylesheet1.xsl',
  'type' => 'text/xsl'
};
$VAR2 = {
  'href' => 'stylesheet2.xsl',
  'type' => 'text/xsl'
};
$VAR3 = {
  'href' => 'stylesheet3.xsl',
  'type' => 'text/xsl'
};