Ну, например, так:
Код:
$sSourceFile = 'C:\papka\papka1\papka2\README.txt'
$sDestPath = [System.IO.Path]::Combine('D:', (Split-Path -Path ([System.IO.Path]::GetDirectoryName($sSourceFile)) -NoQualifier))
New-Item -Path $sDestPath -ItemType Directory -Force | Out-Null
Copy-Item -Path $sSourceFile -Destination $sDestPath