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$value =~ s/%([a-fA-F0-9][a-fA-F0-9])/pack("C", hex($1))/eg;

s/
    %                             ## find (and discard) the % char
...
    pack("C", hex($1))            ## convert hexcharacters to a number
+, 
                                  ## then pack to a character
/eg;  ## replace all in the target string