For instance:
/about/
/about/me/
/about/you/
/about/me/myself/
would write a file in /about/ with
me
you
a file in /you/ that is empty
a file in /me/ with
myself

##</code><code>##

#!c:/Perl/perl/bin/perl.exe
use strict;
use warnings; 
use FileHandle; 
use File::Find qw(find);
use File::Basename;
use File::Copy;
use File::Find;
use Cwd;


my $BaseDir = 'C:/Temp3/jcr_root/content/acs/';

  find( \&createContentxml, $BaseDir );
  
  sub createContentxml {
  	if (-d $File::Find::name) {
  		my $dir = $File::Find::name;
  		#  print $dir . ": \n";
  	 	&subdir($dir) ;
  	}
  }
  
  
  sub subdir {
   my $dir2 = getcwd;
  print $dir2 . "\n";
  my $dir = $_[0];
  chdir($dir) or warn " not able to cd into $dir \n";
  print "dir: $dir: \n";
  opendir DH, $dir or die "Failed to open $dir: $!";
  	while ($_ = readdir(DH)) {
  	next if $_ eq "." or $_ eq "..";
  	if (-d $_ ) {
  	print $_ . "\n";
  	  open (MYFILE, '>>test7.txt');
  	  print MYFILE $_ . "\n";
  	  close (MYFILE); 
  	  } else {
  	  next;
  	  }
  	}
    	open (MYFILE, '>>empty.txt');
    	print MYFILE  " empty \n";
  	close (MYFILE); 
	chdir($dir2);	
	return 0; # Did not find any subdirectory in this directory
  }