If it is not working, at least one of your assumptions is wrong. Test them one by one:

# Test if $copy_from exists:
-f $copy_from
    or die "File '$copy_from' does not exist";


# Test if the directory for $copy_to exists:
use File::Basename;
my $target_dir = dirname($copy_to);
-d $target_dir
    or die "Target directory '$target_dir' does not exist";
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#!/usr/bin/perl --
use strict;
use warnings;
use Path::Class;

## exists
#~ my $file = q[C:\Program Files\Mozilla Firefox\chrome\icons\default\
+chatzilla-window.ico];
my $file = q[C:\Program Files\Mozilla Firefox\chrome2\icons2\default2\
+chatzilla-window2.ico];
$file = file($file);
while( not -r $file ){
    printf "($file):\n(%d)(%s)\n(%d)(%s)\n\n", $!,$!,$^E,$^E;
    $file = $file->parent;
}
print "$file\n\n";
__END__
(C:\Program Files\Mozilla Firefox\chrome2\icons2\default2\chatzilla-wi
+ndow2.ico):
(2)(No such file or directory)
(3)(The system cannot find the path specified)

(C:\Program Files\Mozilla Firefox\chrome2\icons2\default2):
(2)(No such file or directory)
(3)(The system cannot find the path specified)

(C:\Program Files\Mozilla Firefox\chrome2\icons2):
(2)(No such file or directory)
(3)(The system cannot find the path specified)

(C:\Program Files\Mozilla Firefox\chrome2):
(2)(No such file or directory)
(2)(The system cannot find the file specified)

C:\Program Files\Mozilla Firefox
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