Try the following makefile (you won't get too far though )

use ExtUtils::MakeMaker;

# See lib/ExtUtils/MakeMaker.pm for details of how to influence
# the contents of the Makefile that is written.

WriteMakefile(
    'NAME'        => 'Games::Irrlicht',
    'VERSION_FROM'    => 'lib/Games/Irrlicht.pm',
    'PREREQ_PM'    => {
             Config::Simple => '4.55',
            },
    ($] >= 5.005 ?
        (ABSTRACT_FROM  => 'lib/Games/Irrlicht.pm',
                AUTHOR         => 'Tels <http://bloodgate.com/>') : ()
+),
    'LIBS'        => [ '-lIrrlicht -lgdi32 -lglu32 -lopengl32' ], # -l
+jpeg -lzlib

    'OPTIMIZE'    => '-O2',
    'DEFINE'    => ' -GX -TP  ', # e.g., '-DHAVE_SOMETHING'
);
[download]

update: After downloading irrlicht-0.6.zip (latest at the moment), and setting up your LIB/INCLUDE/PATH env variables correctly , you need to apply the following patch to Irrlicht.xs

--- Irrlicht.xs.orig    Fri Jul  2 04:11:37 2004
+++ Irrlicht.xs    Fri Jul  2 04:11:48 2004
@@ -1,12 +1,17 @@
-#include "EXTERN.h"
-#include "perl.h"
-#include "XSUB.h"
 
 #include <stdlib.h>
 #include <irrlicht.h>
 #include <time.h>
 
+
+#include "EXTERN.h"
+#include "perl.h"
+#include "XSUB.h"
+
+
+# ifndef WIN32
 struct timespec my_time_spec;
+# endif
 
 /* ******************************************************************
+****** */
 /* our framerate monitor memory */
@@ -229,9 +234,13 @@
       while (to_sleep > 2)
         {
 //    printf ("to_sleep: %i\n", to_sleep);
+# ifdef WIN32
+    Sleep(to_sleep * 1000);
+# else
     my_time_spec.tv_sec = 0;
     my_time_spec.tv_nsec = to_sleep * 1000;
     nanosleep( &my_time_spec, NULL);    // struct timespec *rem);
+# endif
         now = timer->getTime() - base_ticks;
 //    printf ("now: %i\n", now);
         to_sleep = min_time - (now - last);
[download]

On your next attempt to compile with MSVS6, you'll be faced with

C:\Perl\.cpanplus\5.8.3\build\Games-Irrlicht-0.04>nmake

Microsoft (R) Program Maintenance Utility   Version 6.00.9782.0
Copyright (C) Microsoft Corp 1988-1998. All rights reserved.

        cl -c    -nologo -Gf -W3 -MD -Zi -DNDEBUG -O1 -DWIN32 -D_CONSO
+LE -DNO_STRICT -DHAVE_DES_FCRYPT -DNO_HASH_SEED -DPE
RL_IMPLICIT_CONTEXT -DPERL_IMPLICIT_SYS -DUSE_PERLIO -DPERL_MSVCRT_REA
+DFIX -O2    -DVERSION=\"0.04\"  -DXS_VERSION=\"0.04\
"  "-IC:\Perl\lib\CORE"  -GX -TP Irrlicht.c
Command line warning D4025 : overriding '/O1' with '/O2'
Irrlicht.c
Irrlicht.xs(69) : error C2555: 'MyEventReceiver::OnEvent' : overriding
+ virtual function differs from 'irr::IEventReceiver:
:OnEvent' only by return type or calling convention
        C:\dev\irrlicht-0.6\include\IEventReceiver.h(168) : see declar
+ation of 'IEventReceiver'
Irrlicht.xs(84) : error C2259: 'MyEventReceiver' : cannot instantiate 
+abstract class due to following members:
        Irrlicht.xs(66) : see declaration of 'MyEventReceiver'
Irrlicht.xs(84) : warning C4259: 'bool __thiscall irr::IEventReceiver:
+:OnEvent(struct irr::SEvent)' : pure virtual functio
n was not defined
        C:\dev\irrlicht-0.6\include\IEventReceiver.h(172) : see declar
+ation of 'OnEvent'
Irrlicht.xs(84) : error C2259: 'MyEventReceiver' : cannot instantiate 
+abstract class due to following members:
        Irrlicht.xs(66) : see declaration of 'MyEventReceiver'
Irrlicht.xs(84) : warning C4259: 'bool __thiscall irr::IEventReceiver:
+:OnEvent(struct irr::SEvent)' : pure virtual functio
n was not defined
        C:\dev\irrlicht-0.6\include\IEventReceiver.h(172) : see declar
+ation of 'OnEvent'
Irrlicht.xs(102) : warning C4800: 'unsigned int' : forcing value to bo
+ol 'true' or 'false' (performance warning)
Irrlicht.xs(395) : warning C4800: 'int' : forcing value to bool 'true'
+ or 'false' (performance warning)
NMAKE : fatal error U1077: 'cl' : return code '0x2'
Stop.
[download]

which is a bug in the microsoft compiler (http://support.microsoft.com/default.aspx?scid=kb;EN-US;240862) and this problem was corrected in Microsoft Visual C++ .NET, so that's what you need (may mean recompiling your perl).