hmm... you could take a look at the obfuscated area, read the comments to get an idea what is considered "good" ofuscation.
have a look at the winners of the annual perl journal's obfuscation contest. go to tpj.com and search for obfuscated.
but then, the best obfuscation (imho) is to do something no one has done before you. just copy/pasting from other obfuscated code aint fun.
general guidelines? hm... what comes to my mind is:

• use functions and variables that are seldomly used
• use strange side effects
• remove white space
• don't use variable names that make any sense
• mislead the reader of your code (make it looking like something it isn't)
• have fun!

just my 2 cents
sc
:wq

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