I have been planning on asking a similar question. In my case, I have an old .pl script which I still occasionally find useful. It requires a large number of sound (.wav) files which it plays by passing their path to "Windows Media Player" with exec. (Because of changes to the Player, it only works reliably on Windows XP. I hope to fix that.) Your suggestion to use build tools to manage the sound files seems like overkill. I have never even attempted to use Makefile.PL and have had only limited success with Build.PL.