use File::Find::Rule;

my $ext = "html|php";
my $dirs = "(?:cgi-bin|log)";
my $base = "c:/blub";

my @files = find(not  => rule( directory =>
                               name => qr/^$dirs/ => prune => ),
                 file => name => qr/\.(?:$ext)\z/,
                 in   => $base);