#!/usr/bin/perl
use diagnostics;
use strict;
use warnings;

use File::Find;

# there are directory c:\temp\test\öa
#       and file      c:\temp\test\öa\ü.txt


my $srcdir = "c:/temp/test/öa";
my $dstdir = "c:/temp/test2";

my @Files;
finddepth(\&make_something, $srcdir);

sub make_something {
    push @Files, $File::Find::name;
}

use Data::Dumper;
print Dumper \@Files;