Have you looked at Path::Class? If not you definately should check it out. I haven't used it much myself yet, but it looks nice and has great reviews at CPAN.

Under the cover it uses File::Spec so it is portable. Here's an example using it on Windows:

use Path::Class;

my $path = file('', qw[ foo bar baz baz.txt ]);
# The '' is to make it absolute. See comment in the doc.

print $path, "\n";
print $path->as_foreign('Unix'), "\n";

__END__
\foo\bar\baz\baz.txt
/foo/bar/baz/baz.txt
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lodin