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#!/usr/local/perl/5.15.8/bin/perl -w

...

open my $out, ">:crlf:encoding(UTF-16LE)", $fname or die;
print $out "\x{feff}\x{1234}\n\x{5678}\n";

$ ./test-out.pl
$ hexdump foo.utf16 
0000000 feff 1234 0a0d 7800 0d56 000a          
000000c

$ hexdump foo.utf16 
0000000 feff 1234 000d 000a 5678 000d 000a     
000000e

#!/usr/local/perl/5.15.8/bin/perl -w
use Devel::Peek;
...
open my $in, "<:crlf:encoding(UTF-16LE)", $fname or die;
$/ = undef;
Dump <$in>;

$ ./test-in.pl
SV = PV(0x77dc60) at 0x953728
...
  PV = 0x829130 "\357\273\277\341\210\264\r\n\345\231\270\r\n"\0 [UTF8
+ "\x{feff}\x{1234}\r\n\x{5678}\r\n"]
  CUR = 13                                ^               ^
  LEN = 14