Checking if your kit is complete...
Looks good
Note (probably harmless): No library found for -larm
Writing Makefile for Perf::ARM
cp ARM.pm blib/lib/Perf/ARM.pm
AutoSplitting blib/lib/Perf/ARM.pm (blib/lib/auto/Perf/ARM)
/Users/cpanrun/build/5.10.0/bin/perl /Users/cpanrun/build/5.10.0/lib/ExtUtils/xsubpp  -typemap /Users/cpanrun/build/5.10.0/lib/ExtUtils/typemap  ARM.xs > ARM.xsc && mv ARM.xsc ARM.c
Please specify prototyping behavior for ARM.xs (see perlxs manual)
gcc -c   -fno-common -DPERL_DARWIN -no-cpp-precomp -arch ppc -arch i386 -nostdinc -B/Developer/SDKs/MacOSX10.4u.sdk/usr/include/gcc -B/Developer/SDKs/MacOSX10.4u.sdk/usr/lib/gcc -isystem/Developer/SDKs/MacOSX10.4u.sdk/usr/include -F/Developer/SDKs/MacOSX10.4u.sdk/System/Library/Frameworks -mmacosx-version-min=10.3 -DPRIVLIB_LAST_IN_INC -fno-strict-aliasing -pipe -O3   -DVERSION=\"0.04\" -DXS_VERSION=\"0.04\"  "-I/Users/cpanrun/build/5.10.0/lib/CORE"   ARM.c
ARM.xs:11:17: error: arm.h: No such file or directory
ARM.xs:11:17: error: arm.h: No such file or directory
lipo: can't open input file: /var/tmp//ccUIejWL.out (No such file or directory)
make: *** [ARM.o] Error 1