my $build = Module::Build->new(
	# ...
	tmpl_files         => {
		'etc/photos_index.tmpl'  => 'lib/CGI/Application/PhotoGallery/photos_index.tmpl',
	 	'etc/photos_single.tmpl' => 'lib/CGI/Application/PhotoGallery/photos_single.tmpl',
	}
);

$build->add_build_element( 'tmpl' );
$build->create_build_script;