It can be as simple as this:
CODE
#!/usr/bin/perl -w
sleep 60;
print "Content-Type: text/html\n\n";
sleep 60;
print "Content-Type: text/html\n\n";
The sleep command just makes them wait for 60 seconds before they get a return code of 200 (OK). Take out the sleep command altogether if you don't want to waste resources on it. A few hundred otherwise spam recipients will love you for it.
Woody