First the obligarory use File::Find. Anyway here is how to do it without using recursion - it is presented as an example rather than a recommendation. Search is width first rather than depth first. It is vaguely interesting in that we add new dirs to the array we are currently looping over. This comes in handy for other things as well.

#!/usr/bin/perl -w

use strict;

my $root  = "c:\\cl";

my $delim = $^O =~ m/Win32/ ? "\\" : "/";
$root .= $delim unless $root =~ m!\Q$delim\E$!; # ensure we have trail
+ing slash
my @dirs  = ($root);
my @files;

for my $path (@dirs){
    opendir ( DIR, $path ) or next;             # skip dirs we can't r
+ead
    while (my $file = readdir DIR) {
        next if $file eq '.' or $file eq '..';  # skip the dot files
        next if -l $path.$file;                 # skip symbolic links 
        if ( -d $path.$file ) {
            push @dirs, $path.$file.$delim;     # add the dir to dir l
+ist
        } 
        else {       
            push @files, $path.$file;           # add the file to file
+ list
        }     
    }
    closedir DIR;
}

do{ local $"=$/; print "Directory list\n@dirs\n\nFile List\n@files\n" 
+};
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