PerlApp can't possibly know that string literal contains a file name to include. A quick look at the documentation finds --bind perl.ico

Update: You'll have to change your code to

defined( my $icon_qfn = PerlApp::extract_bound_file("perl.ico") )
   or die("perl.ico not bound to application\n");

my $MainIcon = new Win32::GUI::Icon($icon_qfn);
[download]