What about using symlink on directories (I needed it)?

Just a simple example that works quite well (I haven't tested it extesively).

if( (-f $file) and ( ! link( $file, $new ))  ) {
    warn "Can't link $file to $new: $!\n";
} elsif( (-d $file) and ( ! symlink( $file, $new ))  ) {
    warn "Can't symbolic link $file to $new: $!\n";
} else {
    $did= 'ln';
}
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In the ProcessFile subroutine.

And recursive directory structure creation (just like mkdir -p)?

This is made using the subroutine make_path in File::Path instead of mkdir to create directories.

use File::Path        qw< make_path >; # this should be added at the t
+op

sub MakeNewDirs
{
    my( @newDirs )= @_;
    for my $dir (  @newDirs  ) {
        if(  -d $dir  ) {
            warn "mkdir $dir: Already exists.\n";
        } elsif(  make_path( $dir )  ) {
            warn "mkdir $dir\n";
        } else {
            warn "Can't mkdir $dir: $!\n";
        }
    }
}
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Anyway thank you for sharing.