$Source = "C:SourceFolder"
$Destination = "C:DestinationFolder"
Get-ChildItem $Source -Recurse | ForEach {
$ModifiedDestination = $($_.FullName).Replace("$Source","$Destination")
If ((Test-Path $ModifiedDestination) -eq $False) {
Copy-Item $_.FullName $ModifiedDestination
}
}