SV *make_aoa_c( int n_rows, int n_cols ) {
  int i, j;
  char *foo = "foo";
  AV *table = newAV();
  AV *row;

  for ( i = 0; i < n_rows; ++i ) {
    row = newAV();
    for ( j = 0; j < n_cols; ++j ) {
        av_push( row, newSVpv( foo, 0 ) );
    }
    av_push( table, newRV_noinc( row ) );
  }

  return newRV_noinc( table );
}

##</code><code>##

$ ./751041.pl 1
1: 78836 (233391 us)
2: 78872 (216509 us)
3: 78872 (206672 us)
4: 78872 (206775 us)
5: 78872 (206308 us)
6: 78872 (207777 us)
7: 78872 (206677 us)
8: 78872 (206739 us)
9: 78872 (206675 us)
10: 78872 (205979 us)

##</code><code>##

$ ./751041.pl 0
1: 78696 (213442 us)
2: 78704 (208485 us)
3: 78704 (175431 us)
4: 78704 (175438 us)
5: 78704 (175422 us)
6: 78704 (175486 us)
7: 78704 (175667 us)
8: 78704 (175647 us)
9: 78704 (175682 us)
10: 78704 (175687 us)