use strict;
use Data::Dumper;
my @words = qw/opt top pot pit tip/;
my %count;
foreach my $w(@words) { 
    my $key = join '', sort split '', $w;
    $count{$key}++;
}

print Dumper \%count;

##</code><code>##

$VAR1 = {
          'opt' => 3,
          'ipt' => 2
        };