my $tb = Tree::Builder->new();

	find(sub {
		my $name = $File::Find::name;
		$name =~ s/^$dir//;
		
		$tb->add($name);
	}, $dir);

	my $tree = { $tb->getTree };

	_transformTree( $tree );

        ...

sub _transformTree {
	my $ref = shift;

	## I need sort of meta-data-enabled tree:
	foreach my $item (keys %$ref){
		if( keys %{ $ref->{ $item } } ){
			my $clone = $ref->{ $item };
			$ref->{ $item } = {};

			$ref->{ $item }->{name} = $item;
			$ref->{ $item }->{value} = $clone;

			# $clone = undef; # should I uncomment this? or does perl take care of it?

			_transformTree( $ref->{ $item }->{value} );
		}else{
			$ref->{ $item }->{name} = $item;
			$ref->{ $item }->{value} = undef;
		}
	}
}