If you want something more visually distinct from the shebang, consider using multiple octothorpes</pedantic>. I like using 2 for block comments, and one for trailing.

#!/usr/bin/perl
##
## foo -- Program for doing foo
##
## $Id$
##
use strict;

##
## Required modules
##
use POE qw( Session Wheel::Run );
use LWP::UserAgent ();

##
## Explain what we're looping over, yadda yadda yadda
## blah blah yackety schmakety
##
foreach( @something ) {
  push @somethingelse, $fooble; # push fooble on other list
}
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