use strict;
use warnings;
use Data::Dumper;
use File::Find;
use File::Spec::Functions qw/ splitdir /;

my %files;
find ( { wanted => \&process }, "P:/vb.XpVisualStyle" );
print Dumper(\%files);

sub process
{
  # $File::Find::dir  = /some/path/
  # $_                = foo.ext
  # $File::Find::name = /some/path/foo.ext
    
  return if -d;   # ignore directories, we are only interested in files

  my $fname = $_;
  my @dirs = splitdir($File::Find::dir);

  # build hash table or HTML output here
  # ....

  # build hash table %files->{path}{path} = [@filelist]
  my $src = "push \@{\$files{'" . join("'}{'", @dirs) . "'}}, '$fname'";
  eval "$src";
}

##</code><code>##

$VAR1 = {
  'P:' => {
    'vb.XpVisualStyle' => [
                             'makeres.bat',
                             'xp_manifest.rc',
                             'xp_manifest.res',
                             'xp_manifest.xml',
                             'xp_visual.exe.manifest',
                             'xp_visual.txt'
                          ]
          }
       };