use strict;
use warnings;
use Data::Dumper qw/Dumper/;
use File::Find::Rule;

my $muster = '*.xls';
my @verzeichnisse = (
    'c:/verz1/test',
    'c:/verz1/test2',
);

# find all the .pm files in @INC
my @files = File::Find::Rule->file()
                              ->name( $muster )
                              ->in( @verzeichnisse );

print Dumper \@files;