Adam is correct. There are no significant differences. That I can remember, the only difference is that netscape 4.07 breaks if the cookie isn't terminated with a ; (don't ask me how I found that out)

Assuming that you have the correct format, there should be no differences. Also, as Adam pointed out, you should be safer with CGI::Cookie or the cookie() function in CGI.pm. If you still feel the need to print the cookie yourself, you can use this (copied straight from perldoc):

  my $c = new CGI::Cookie(-name    =>  'foo',
                          -value   =>  ['bar','baz'],
                          -expires =>  '+3M');



  print "Set-Cookie: $c\n";
  print "Content-Type: text/html\n\n";
[download]

I hope that helps.

#!/home/bbq/bin/perl
# Trust no1!