Fixed numerous bugs and issues:

#!/usr/bin/env perl
use strict;
use warnings;

use IPC::System::Simple qw( systemx );

sub usage {
   print(STDERR "$_[0]\n") if @_;
   print(STDERR "usage: $0 user muser [ user muser [ ... ] ]\n");
   exit(1);
}

sub get_user_home {
   return (getpwnam($_[0]))[7];
}

usage("Wrong number of args\n")
   if @ARGV % 2 != 0;

my $success = 1;
while (@ARGV) {
   my $user  = pop;
   my $muser = pop;
   
   my $home = get_user_home($user);
   if (!defined($home)) {
      warn("No such user \"$user\"\n");
      $success = 0;
      next;
   }

   if (-d $home) {
      warn("User \"$user\" already has a home directory\n");
      $success = 0;
      next;
   }

   my $mhome = get_user_home($muser);
   if (!defined($mhome)) {
      warn("No such user \"$muser\"\n");
      $success = 0;
      next;
   }

   if (!eval {
      systemx(mkdir => ( $home ));
      systemx(chown => ( "$user:users", $home ));
      systemx(ln => ( '-s', "$mhome/.profile", "$home/.profile" ));
      1
   }) {
      warn($@);
      $success = 0;
      next;
   }
}

exit($success ? 0 : 1);
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