use CGI ':standard';
my @cssFiles = ("src1");
push @cssFiles, "src2";
print start_html(-style=>{-code=>"code",-src=>\@cssFiles});
__END__
...
<link rel="stylesheet" type="text/css" href="src1" />
<link rel="stylesheet" type="text/css" href="src2" />
<style type="text/css">
<!--/* <![CDATA[ */
code

/* ]]> */-->
</style>
...