I'm not "budding", per se...

use strict;

sub _ { "#" . shift(@_) x $#_ . "#\n" }
# first argument is copied as many times as there
# are OTHER arguments (minus 1 due to $#_ and not @_).
# a '#' is put on the front and back of this string.
# this gets passed "#" or " ", and @__ and as we see
# below, @__ has 28 elements, so this'll print 30 chars.

my @__ = ('A'..'Z', $", '&');
# 'A' to 'Z', ' ', and '&'

sub __ {
  "#",                # a '#'
  $" x ((@__-@_)/2),  # half the difference, that many spaces
  @_,                 # the arguments
  $" x ((@__-@_)/2),  # half the difference, that many spaces
  "#\n"               # a '#' and newline
}

# the goal of __() is to CENTER the text it's given

s//#/;  # put a # at the front of $_

print
  _($_,@__),                   # '###########'
  _($",@__),                   # '#         #'
  __(@__[9,20,18,19,26]),      # '#  JUST   #'
  __(@__[0,13,14,19,7,4,17]),  # '# ANOTHER #'
  __(@__[15,4,17,11,26]),      # '#  PERL   #'
  __(@__[7,0,2,10,4,17,26]),   # '# HACKER  #'
  _($",@__),                   # '#         #'
  _($_,@__),                   # '###########'
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