Not to force my own style on others but ... I would suggest using the FileHandle module:

use FileHandle;
my $fh_header = new FileHandle;
$fh_header->open("header.html") or die("Cannot open file: $!\n");
print $fh "stuff ...";

my $fh_footer = new FileHandle;
$fh_footer->open("footer.html") or die("Cannot open file: $!\n");
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I have also started using the q() and qq() quotation methods instead of here docs. I feel they're slightly easier to handle.

print qq(
< meta name="author" content="$form{'author'}">
< meta name="distributor" content="$form{'distributor'}">
< meta name="copyright" content="$form{'copyright'}">
< meta name="keywords" content="$form{'keywords'}">
< meta name="description" content="$form{'description'}">
< meta name="generator" content="SpyderTag V1.0!">
< meta name="robots" content="$form{'robots'};">
< meta name="language" content=$form{'language'}">
< meta name="distribution" content="$form{'distribution'}
);
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Hope this helps.
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$will->code for @food or $$;