#!/usr/bin/perl -w
use strict;

use File::Find;
use File::Spec::Functions qw(splitdir);
use Data::Dumper;

my %hash;
find( sub {
        return if $_ eq '.' or $_ eq '..';
        my $cursor = \%hash;
        $cursor = $cursor->{$_} ||= {} for splitdir $File::Find::dir;
        -d $_ ?
                $cursor->{$_} = { "." => [] } :
                push @{$cursor->{"."}}, $_;
}, @ARGV);

print Dumper \%hash;