You can use POD command for it:

#!/usr/bin/perl -w
use strict;

=head1 Name

=head1 Description

=cut

...
your code

=head2 Methods

=item method_1()
..... description

=cut
sub method_1 {
    ...
}

=item method_2 {

=cut
sub method_2 {
    ...
}

=back

=head1 AUTHOR

=cut
[download]

In this case, you will have both comments and documentation of your script or module.
Or if you use vim you can use its command for putting '#' in the lines which you define, but it's another story :-)
Cheers

      
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SV* sv_bless(SV* sv, HV* stash);