As Mark Jason Dominus so eloquently explained at YAPC::EU in Paris, there is a good case to make to favour non-recursive solutions over recursive solutions for this (type of) problem. He als pointed out some deficiencies in File::Find (which are closely linked to its "recursiveness").

Have a look at his Iterators and constructors article.

CountZero

Update: Oops, The link only points to the table of contents and not to the slides of this talk itself. I could have sworn that MJD said he would put the slides on his web-site. Wishful thinking on my side probably (or more likely my memory finally giving way).

"If you have four groups working on a compiler, you'll get a 4-pass compiler." - Conway's Law