You can use Path::Tiny for this:

#!/usr/bin/perl
use strict; use warnings;
use Path::Tiny qw/ path /;

my $dir = "C:/Users/ST/DesktopSample";

my $iterator = path( $dir )->iterator({
    recurse         => 1,
    follow_symlinks => 0,
});

while ( my $path = $iterator->() ) {
    if ( path( $path )->is_dir ) { ... }
    if ( path( $path )->is_file ) { ... }
}
[download]

The iterator will automatically skip . and ..

Hope this helps!