#!perl
use strict;
use warnings;

use File::Find;

my $dir = 'c:/My Projects/Perl Scripts/New Folder';
my $directory_count = 0;
my $file_count = 0;
my $outfile = 'log.txt';

find(
    sub {
        # $_ contains the name of the current file
        # $File::Find::name contains the full path of the current file relative
        #  to the directory given to the find() function
        # $File::Find::dir contains the name of the current directory
        if(-d $_){  # if file is a directory
            $directory_count++;
        }
        elsif(-f $_) {  # else if file is a plain file
            $file_count++;
        }
    },
    $dir
);

open my $log, q(>), $outfile or die "Can't create logfile; $!";
print {$log} "Directories: $directory_count\n";
print {$log} "Files: $file_count\n";
close $log;