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sub depth {
    return 0 unless ref $_[0] eq 'ARRAY';
    return depth( ${$_[0]}[0] ) + 1;
}

sub depth {
    my $array = shift;
...
    return $count;
}

Benchmark: timing 100000 iterations of loop, recursion...
      loop:  6 wallclock secs ( 5.30 usr +  0.00 sys =  5.30 CPU) @ 18
+867.92/s (n=100000)
 recursion:  6 wallclock secs ( 5.87 usr +  0.00 sys =  5.87 CPU) @ 17
+035.78/s (n=100000)

#!/usr/bin/perl

...
    !
});