How about this way, tested on windoze 2000/Xp

use strict;
use File::Find;
use Win32::File;
use Cwd;

my $dir = cwd;
my $attr;
my $output ="dump.txt";
open(OUTPUT,">$output") || die "can't open $output: $!";

&File::Find::find(\&wanted,"$dir");

sub wanted{
    print OUTPUT "Directory $_ \n" if(-d $_);
    -f $_ &&
        (Win32::File::GetAttributes($_, $attr)) && print OUTPUT "File 
+\t\ $_\n";
}

close(OUTPUT);
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