Something

#!/usr/bin/perl

use File::Find;

@ARGV = (".") unless @ARGV;  # If no arguments are given, use current dir

sub filetest {
  my $file = "$File::Find::dir/$File::Find::file" ;  
  print "testing file: $file\n";
  if ( -f "$file" ){
     print "Is a file:\n";
  } else {
     print "Not a file\n";
  }
}

find(\&filetest, @ARGV);