Actually, Apache under NT4 will allow you to use a shebang in the form of:

#!Perl/bin/perl

In other words, you don't need the drive letter if Apache and Perl are on the same drive and NT understands back and forward slashes in paths.

It also helps if you install Perl in a directory called "usr" instead of the default "Perl" so that you don't need to edit the shebang when you upload the script to a UNIX server. ;)

I wish someone had told me that before I installed it. :/

Oh, and the registry option does work, which is handy for running scripts on the command line.