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my @paths = (
          'C:\\foo\\bar\\baz',
...
          'C:\\car',
          'C:\\c'
        );

my @nested = (
          'C:\\foo\\bar\\baz'
);

$VAR1 = {
          'C:' => {
...
                             }
                  }
        };

my @nested = (
          'C:\\c',
          'C:\\car',
          'C:\\foo\\bar\\baz'
);