The best way to automate Excel is to use the macro recorder, perform the steps you want to do, then view the VBA source of the actions.

Once you have that, you can convert that to perl.

#!perl
use Win32::OLE;

my $_app_object = (Win32::OLE->GetActiveObject('Excel.Application') ||
                   Win32::OLE->new('Excel.Application'));

sub Macro1 {
    # Macro1 Macro
    # Macro recorded 11/4/2009

    $_app_object->Range('B3')->Select();
    $_app_object->ActiveSheet->OLEObjects->Add({Filename => 'C:\\Docum
+ents and Settings\\User\\My Documents\\Sitemap.xml', Link => 0, Displ
+ayAsIcon => 0})->Select();
}
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