open FILE, "new.log" or die;
my %hoh;
while (<FILE>) {
if ($_ =~ /user="([^"]+)/) 	   {$user = $1; }
if ($_ =~ /website="([^"]+)/) {$website = $1; }
if ($_ =~ /type="([^"]+)/) {$type = $1; }

# shows only one website per user
$hoh{$user}->{'Website'} = $site;
$hoh{$user}->{'Category'} = $cat;
}

use Data::Dumper;
print Dumper (%hoh);


Output:
$VAR1 = 'john';
$VAR2 = {
          'Type' => 'Social Networking',
          'Website' => 'www.facebook.com'
        };
$VAR3 = 'mike';
$VAR4 = {
          'Type' => 'Search Engines',
          'Website' => 'www.google.com'
        };
$VAR5 = 'david';
$VAR6 = {
          'Type' => 'Social Networking',
          'Website' => 'www.facebook.com'
        };