Many Perl distributions use a Build.PL file instead of a Makefile.PL
file to drive distribution configuration, build, test and installation.
Traditionally, Build.PL uses Module::Build as the underlying build
system. This module provides a simple, lightweight, drop-in
replacement.

Whereas Module::Build has over 6,700 lines of code; this module has
less than 120, yet supports the features needed by most distributions.
