Dear monks

What is wrong with the following?

#!/usr/bin/perl

use strict;
use warnings;

use utf8;

use Encode qw(encode decode encode_utf8);
use File::Path qw(make_path remove_tree);

my $dirname="ÜÜ";
$dirname=Encode::decode_utf8( $dirname );
my $path= "C:/$dirname";
make_path($path);
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I just want to create a directory with accented characters. I'm using Perl 5.8 (are newer Perls 'easier' with regards with encodings?), Window7. Thank you.