use warnings;
use strict;

my $dir = 'C:/MyFolder';
opendir(my $dh, $dir);

my @files = map {
    $_->[2]
} sort {
    $b->[0] <=> $a->[0] or $a->[1] cmp $b->[1]
} map {
    [-d "$dir/$_" || 0, lc $_, $_]
} readdir $dh;

print "$_\n" for @files;