Thanks everyone for all the helpful hints. I finally solved the problem last week. Indeed, this is somewhat embarassing. Going through the perl documentation I found a small line that stated that you were not suppose to send content-type headers on a page if you were trying to set a cookie. That being said, since there was already a header set for that page the cookie could not be created. Argh!!

Also, I figured that it would probably be beneficial to leave the path field out of the cookie declaration to deal with multiple OS.