Hi, plain old File::Find stores $File::Find::dir. Note that the depth is derived from counting slashes from the full path names.
Test output:

$ ./file-find-recursion-depth-subdirs-ext . 6

z.xml   /home/zentara/1down/1/1/a/z.xml
/home/zentara/1down/1/1/a
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#!/usr/bin/perl
# linux only for counting depth, you can adjust for Windows
use warnings;
use strict;
use File::Find;
use File::Spec;

if (@ARGV < 2){print "Usage: $0 dir depth\n";exit}
my ($path, $depth)= @ARGV;  
# scriptname . 6   would descend 6 layers into current dir's full path
# so depth is often gretaer than you think :-)

my $abs_path = File::Spec->rel2abs($path); #in case you enter . for di
+r
my $m = ($abs_path) =~ tr!/!!;  #count slashes in top path

my @files;
my @dirs;

find (\&found,$abs_path);

print "@files\n";
print "@dirs\n";

exit;

sub found{
 my $n = ($File::Find::name) =~ tr!/!!; #count slashes in file
   return $File::Find::prune = 1 if $n > ($m + $depth);

   # do stuff here.
    if( -f && $File::Find::name=~/\.xml$/){
      push @files, $_;                #name only
      push @files, $File::Find::name;  #name with full path
      push @dirs,$File::Find::dir;  # dir full path
   }

}
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