You probably want DropScript, which will make an .app containing an arbitrary executable script (shell, Perl, Ruby, yadda yadda yadda) that you can drop things on in the Finder or just double click.

Update: Oooh, Platypus is spiffy; definitely check it out as well. More bells and whistles than DropScript.

In reply to Re: Can files with extension ".command" on MacOSX be perl scripts? What is a way to let users execute Perl scripts on macosx from Finder? by Fletch
in thread Can files with extension ".command" on MacOSX be perl scripts? What is a way to let users execute Perl scripts on macosx from Finder? by Anonymous Monk

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