You cannot declare $$lentry. You can only declare scalar, arrays and hashes.

The usual way to deal with that kind of "dynamic variable" in Perl is to have it as a field in a hash:

my %entry;
my $lentry ='L'.$count;
$entry{$lentry}= $W->Label(...
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You don't even need to use the 'L' prefix, as the key in the array need not be a valid identifier.