This slug will do what you want as well.

use strict;
use File::Find;
my $startdir = "/some/directory";

sub wanted
{
  return if ($File::Find::name eq "." || $File::Find::name eq "..");
  if(-d $File::Find::name)
  {
     print "DIRECTORY " . $File::Find::name , "\n";
  }
  elsif(-f $File::Find::name)
  {
     print "FILE " . $File::Find::name . "\n";
  }
  else
  {
     print "OTHER " . $File::Find::name . "\n";
  }
}

File::Find::find({wanted => \&wanted}, $startdir);
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there are shorter ways to write this but the basic idea is the same. find2perl is often useful to get a starting point for these as well.