Well, I was in the running there for a little while, but it looks like the really elegant solutions are coming out now, and I got left in the dust... But I worked on this all afternoon, so I'll contribute it anyway.

I have it at 78 characters.

sub f{
for((5)x3,0){print'*',' *'x5,'='x15,"\n ",'* 'x$_,"\n"}print+('='x26,"
+$/$/")x3
}
[download]

Update: For those curious, here's another angle I was working on, at 81 characters:

sub f {
for(1..7){($d=$d?'':'='x15)&&print'*';print' *'x5,"$d\n"}print+($/.('=
+'x26).$/)x3
}
[download]

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