Apache under windows uses the #! line, if a drive letter is ommited it assumes the same drive that apache is installed in, otherwise you need to specify it as in #!d:/perl/bin/perl When I used to install perl/apache on windows I would:

1. install apache in the default dir "C:\Program Files\Apache" folder.
2. run apache's command to register service, set start mode for the service to automatic.
3. install perl in c:\usr

That way apache runs on every boot, and when you type #!/usr/bin/perl, in a script it just works!