my $source = 'c:/win/data';
my $to_dir= 'c:/temp/DATA';

use File::Path;

mkpath(${to_dir}) or die "mkdir '${to_dir}' failed: $!" if not -e $to_dir;  
open(FH,">${to_dir}/EXCLUDE.txt");
print FH ".lck\n";
close FH;

my $xcopy = $ENV{'systemroot'} . '\\system32\\xcopy.exe';
my $exclude="${to_dir}/EXCLUDE.txt";
$exclude =~ s/\//\\/g;
my $command = qq{("$xcopy" "$source" "$to_dir" /E /I /F /R /Y /EXCLUDE:$exclude)};

print $command . "\n";
system($command);
unlink $exclude;