/root
 +dir1
  +1a
  +1b
 +dir2
  +2a
  +2b
  +2c

##</code><code>##

/root

##</code><code>##

/root/dir1
/root/dir2/2a
/root/dir2/3a

##</code><code>##

use File::Find;
my @abs_dirs = qw ( /usr/local/share/locale );
my %abs_dirs;
@abs_dirs{@abs_dirs} = ();
my @OK_dir;
my %all;
find(
    sub {
        $File::Find::prune = 1, return
          if -d and ( exists $abs_dirs{$File::Find::name} );
        my $dir = $File::Find::name;
        return if -f $dir;
        if ( ( grep { $_ =~ m/$dir/ } @abs_dirs ) and ( !exists $all{$dir} ) ) {
            $all{$dir};
        }
        else {
            push @OK_dir, $dir;
            $File::Find::prune = 1;
            return;
        }
    },
    "/usr/local/"
);