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get this: http://cloud.github.com/downloads/kthakore/SDL_perl/sdlperl-deps.tar.bz2
extract it into wherever your Strawberry Libs for C are.
Usually C:/strawberry/c/
get the git repo of http://github.com/kthakore/SDL_perl/tree
set SDL_INST_DIR=C:/strawberry/c
perl Build.PL perl Build install