An easy larvae for gills is to do black floss with a silver wire wrap on a scud hook. Use a piece of foam cut from a 1/8" cylinder like a bead. The piece of foam needs to be very small and you can overwrap it with thread, just don't squeeze the air out of it. The goal, at least for me, was to get them where they just barely missed floating.
They can be very effective, but they also don't deter the real small perch either.