Quite some years have gone by since the inital post, just want to point out that "use vars" is now considered deprecated, instead, "our" is prefered. Another already mentioned point is not to use @EXPORT too much. So my basic module is like the following (I have a emacs function to output this):

package MyModule;

use strict;
use Exporter qw(import);

our $VERSION     = 1.00;
our @ISA         = qw(Exporter);
our @EXPORT_OK   = qw(func1 func2);
our %EXPORT_TAGS = ( DEFAULT => [qw(func1)],
                 Both    => [qw(func1 func2)]);

sub func1  { return reverse @_  }
sub func2  { return map{ uc }@_ }

1;
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For those emacs users, here's the simple script to generate the skeleton:

(defun perl-new-module ()
  "Generate a skeleton source for a traditional perl module."
   (interactive)
   (setq var (split-string (read-from-minibuffer "Enter module name 
 (eg. Web::Test): "nil nil nil nil nil nil) " "))
   (setq name (car var))
   (insert         (format "package %s;\n\n" name)) 
   (insert         "use strict;\n\n")
   (insert         "use Exporter qw(import);\n")
   (insert         "our @ISA = qw(Exporter);\n")
   (insert         "our @EXPORT_OK = qw();\n")
   (insert         "our %EXPORT_TAGS = ();\n")
   (insert         "our $VERSION = 1.00; \n\n")
   (insert         "\n\n\n\n\n\n")
   (insert         "1;")
   (insert         "\n")
   (previous-line 6)
   (end-of-line)
 )
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