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sub abs_url {
    my ( $relative, $base ) = @_;
...

    return "http://$abs_url";
}

use Test::More;
my @test = qw(
...
);
plan tests => @test / 3;
do { is abs_url( $test[0], $test[1] ), $test[2]; splice @test, 0, 3 } 
+while @test;