sub parse {
    my ($dir, $ref) = @_;

    foreach my $entry (<$dir$dt*>) {
        my ($name) =($entry =~ m/.*\/(.+)?$/);  # basename
        if (-d $entry) {
            $ref->{$name} = {};
            parse($entry, $ref->{$name});   # Rekursion
        } else {
            $ref->{$name}++;
        }
    }
} 

sub print_struct {
    my ($ref,$depth) = @_;
    $depth++;                                   # Tiefe für Tabs
    foreach my $entry (sort keys %{$ref}) {
        if( (ref $ref->{$entry}) eq 'HASH') {
            print "\t" x $depth, $entry, "\=\>\n";
            print_struct($ref->{$entry}, $depth);
        } else {
            print "\t" x ($depth), $entry, "\n";
        }
    }
} 

#!/usr/bin/perl
#
# baumrekursion mit Tie::Dir
#
use File::Spec;
use Data::Dumper;
use Tie::Dir;

sub scandir {
    my ($dir, $base) = @_;
    defined $base or $base = "";
    my %this_dir = ();
    my $abs_dir = File::Spec->catfile ($base, $dir);
    tie my %dir, Tie::Dir, $abs_dir;
    foreach (grep {not m/^(\.|\.\.)$/} keys %dir) {
        my $dirptr = File::Spec->catfile ($abs_dir, $_);
        -d $dirptr and $this_dir{$_} = {scandir ($_, $abs_dir)} or
        -f $dirptr and $this_dir{$_} = "";
    }
    untie %dir;
    return %this_dir;
}

my %dir = scandir (File::Spec->rel2abs (File::Spec->curdir ()));
print Dumper \%dir;