use Data::Dumper;
   open(TMPL, "<my.template") or die $!;
   my $tmpl;
   for (<TMPL>) {
           next if /^#/;

           if (m!<template>!) {
                   $templ = "";
          } elsif (m!</template>!) {
                   my %hash = 
                      ($tmpl =~ /^s+(\w+)\s+=\s+(.*)$/mg);

                   if (%hash) {
                           $Data::Dumper::Sortkeys = \%hash;
                           print Dumper(\%hash);
                   } else {
                           print "Bad template: $tmpl\n";
                   }
           } elsif (defined $tmpl) {
                   s/^\s+/ /;
                   s/[ \t]$//;
                   s/=\s*\z/= /;
                   $tmpl .= $_;
           }
   }
   close TMPL;