Since you have a line break after Jumped, I did this with a line break: 
#!/usr/bin/perl

use strict;
use warnings;
require HTML::TreeBuilder;

my $file = <DATA>;
my $tree = HTML::TreeBuilder->new->parse_file($file);

require HTML::FormatText;

my $formatter = HTML::FormatText->format_string(
                $file,
                leftmargin => 3,
                rightmargin => 72);
print $formatter;

__DATA__
<p>The Cow Jumped<br>Over The Moon</p>

[download]

In reply to Re: HTML::Element and "<br>" tags by Khen1950fx
in thread HTML::Element and "<br>" tags by trashtalker

Title:
Use:  <p> text here (a paragraph) </p>
and:  <code> code here </code>
to format your post, it's "PerlMonks-approved HTML":


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