The original poster (on clp.misc) was only looking for
files that would match /^(li|)prefs.js$/,
and it turned out he didn't actually need a recursive search.
So I suggested that he avoid File::Find completely:
while (@data = getpwent) {
my $dir = $data[7]; # home directory
push @files,
grep -e, "$dir/.netscape/prefs.js",
"$dir/.netscape/liprefs.js";
}