XML::Writer and recursion are your friends here. A lot depends on how you want the XML to look. Here's an example where everything is an element. You could also just make the settings per Begin/End block attributes of an element identified by Begin. That got pretty ugly with so many elements so I did it this way. It'll at least get you started. I set the XML::Writer UNSAFE attribute to get it forced through. You'll want to define your XML so it's real and you can get rid of that ...

use strict;

use XML::Writer;

my $xml = XML::Writer->new(DATA_MODE => 1, DATA_INDENT => 4, UNSAFE =>
+ 1);

to_xml();

sub new_tag
{
    my $tag = shift;

    $xml->startTag($tag);

    while (<DATA>)
    {
        chomp;
        if (/^\s*Begin\s+\S+\s+(\w+)\s*$/)
        {
            new_tag($1);
        }
        elsif (/^\s*End\s*$/)
        {
            $xml->endTag($tag);
            return;
        }
        elsif (/^\s*(\w+)\s*=\s*\"?(.+)\"?\s*$/)
        {
            $xml->startTag($1);
            $xml->characters($2);
            $xml->endTag($1);
        }
    }
}

sub to_xml
{
    while (<DATA>)
    {
        chomp;
        new_tag($1) if (/^\s*Begin\s+\S+\s+(\w+)\s*$/);
    }
}

__DATA__
VERSION 5.00
Begin VB.Form Form1
   Caption         =   "Form1"
   ClientHeight    =   6465
   ClientLeft      =   60
   ClientTop       =   345
   ClientWidth     =   11715
   LinkTopic       =   "Form1"
   ScaleHeight     =   6465
   ScaleWidth      =   11715
   StartUpPosition =   3  'Windows Default
   Begin VB.Frame main_frame
      Caption         =   "Frame1"
      Height          =   8775
      Left            =   0
      TabIndex        =   0
      Top             =   360
      Width           =   10695
      Begin VB.TextBox sub_category_creator_text
         Height          =   285
         Left            =   7320
         TabIndex        =   8
         Top             =   1680
         Width           =   1815
      End
      Begin VB.TextBox category_creator_text
         Height          =   285
         Left            =   2040
         TabIndex        =   6
         Top             =   1680
         Width           =   2295
      End
      Begin VB.TextBox reference_number_text
         Height          =   285
         Left            =   2040
         TabIndex        =   4
         Top             =   1200
         Width           =   2295
      End
      Begin VB.TextBox title_text
         Height          =   285
         Left            =   2040
         TabIndex        =   2
         Top             =   600
         Width           =   4695
      End
      Begin VB.Image sub_category_picker_image
         Height          =   375
         Left            =   9360
         Top             =   1680
         Width           =   375
      End
      Begin VB.Label sub_category_creator
         Alignment       =   1  'Right Justify
         Caption         =   "Sub Category (Creator)"
         Height          =   375
         Left            =   5520
         TabIndex        =   7
         Top             =   1680
         Width           =   1695
      End
      Begin VB.Image creator_picker_image
         Height          =   375
         Left            =   4440
         Top             =   1680
         Width           =   375
      End
      Begin VB.Label category_creator
         Alignment       =   1  'Right Justify
         Caption         =   "Category (Creator)"
         Height          =   375
         Left            =   360
         TabIndex        =   5
         Top             =   1680
         Width           =   1575
      End
      Begin VB.Label reference_number
         Alignment       =   1  'Right Justify
         Caption         =   "Reference Number"
         Height          =   375
         Left            =   360
         TabIndex        =   3
         Top             =   1200
         Width           =   1575
      End
      Begin VB.Label TitleLabel
         Alignment       =   1  'Right Justify
         Caption         =   "Title*:"
         Height          =   375
         Left            =   360
         TabIndex        =   1
         Top             =   600
         Width           =   1575
      End
   End
[download]

Output looks like this:

<Form1>
    <Caption>Form1"</Caption>
    <ClientHeight>6465</ClientHeight>
    <ClientLeft>60</ClientLeft>
    <ClientTop>345</ClientTop>
    <ClientWidth>11715</ClientWidth>
    <LinkTopic>Form1"</LinkTopic>
    <ScaleHeight>6465</ScaleHeight>
    <ScaleWidth>11715</ScaleWidth>
    <StartUpPosition>3  'Windows Default</StartUpPosition>
    <main_frame>
        <Caption>Frame1"</Caption>
        <Height>8775</Height>
        <Left>0</Left>
        <TabIndex>0</TabIndex>
        <Top>360</Top>
        <Width>10695</Width>
        <sub_category_creator_text>
            <Height>285</Height>
            <Left>7320</Left>
            <TabIndex>8</TabIndex>
            <Top>1680</Top>
            <Width>1815</Width>
        </sub_category_creator_text>
        <category_creator_text>
            <Height>285</Height>
            <Left>2040</Left>
            <TabIndex>6</TabIndex>
            <Top>1680</Top>
            <Width>2295</Width>
        </category_creator_text>
        <reference_number_text>
            <Height>285</Height>
            <Left>2040</Left>
            <TabIndex>4</TabIndex>
            <Top>1200</Top>
            <Width>2295</Width>
        </reference_number_text>
        <title_text>
            <Height>285</Height>
            <Left>2040</Left>
            <TabIndex>2</TabIndex>
            <Top>600</Top>
            <Width>4695</Width>
        </title_text>
        <sub_category_picker_image>
            <Height>375</Height>
            <Left>9360</Left>
            <Top>1680</Top>
            <Width>375</Width>
        </sub_category_picker_image>
        <sub_category_creator>
            <Alignment>1  'Right Justify</Alignment>
            <Caption>Sub Category (Creator)"</Caption>
            <Height>375</Height>
            <Left>5520</Left>
            <TabIndex>7</TabIndex>
            <Top>1680</Top>
            <Width>1695</Width>
        </sub_category_creator>
        <creator_picker_image>
            <Height>375</Height>
            <Left>4440</Left>
            <Top>1680</Top>
            <Width>375</Width>
        </creator_picker_image>
        <category_creator>
            <Alignment>1  'Right Justify</Alignment>
            <Caption>Category (Creator)"</Caption>
            <Height>375</Height>
            <Left>360</Left>
            <TabIndex>5</TabIndex>
            <Top>1680</Top>
            <Width>1575</Width>
        </category_creator>
        <reference_number>
            <Alignment>1  'Right Justify</Alignment>
            <Caption>Reference Number"</Caption>
            <Height>375</Height>
            <Left>360</Left>
            <TabIndex>3</TabIndex>
            <Top>1200</Top>
            <Width>1575</Width>
        </reference_number>
        <TitleLabel>
            <Alignment>1  'Right Justify</Alignment>
            <Caption>Title*:"</Caption>
            <Height>375</Height>
            <Left>360</Left>
            <TabIndex>1</TabIndex>
            <Top>600</Top>
            <Width>1575</Width>
        </TitleLabel>
    </main_frame>
</Form1>
[download]

</code>