Here is a script that I wrote a few weeks back to teach myself about cookies. (Please forgive the reference to my site -- the 100 sexiest women -- but I figure that mt2k is pretty desperate to get this sorted out). I just tried the script with IE, and it works brilliantly. You'll have to change the reference to sharedcode, that's just a small package I wrote with a few shared functions in it.

#!/usr/bin/perl
#
# the100sexiestwomen.com - cookies.cgi 
#
# Cookie test. 
#
# ----------------------------------------------
#
# History:
# - Started 8th June 2000.
#

use sharedcode; 

($id = scalar localtime) =~ s/(:| )//sg;

if (defined($ENV{'HTTP_COOKIE'})) { 
  print sharedcode::generate_page("Cookie test.",
   "Cookie value: $ENV{'HTTP_COOKIE'}<p>Hope it worked.\n");
  exit;
}

print "Set-Cookie: 100sexy=$id; expires=Mon, 01-Jan-2001 00:00:00 GMT\
+n";
print "Location: http://www.the100sexiestwomen.com/100/cookies.cgi\n\n
+";
[download]

Hope this helps. BTW I have no idea why PM puts in a plus sign there on the last 2 lines!