use strict;
use warnings;

use Win32::File qw/GetAttributes HIDDEN SYSTEM/;
use File::Find;

find( \&foobar, 'D:\perl' );

sub foobar {
    my $file = $_;
    my $attributes = 0;
    GetAttributes( $file, $attributes );
    return if $attributes & ( HIDDEN | SYSTEM );
    print "$file\n";
}