Agreed. And in addition to clear names for variables, (stolen from Refactoring, Fowler) replace several lines of code and the comment with a well-named sub:

sub xxx {
    # this code does foo and bar and baz
   [many lines of code]
}
[download]

can become

sub xxx {
    do_foo_and_bar_and_baz();
}

sub do_foo_and_bar_baz {
    # no explicit comment needed, since sub has clear name
    [many lines of code]
}
[download]