If you want to do this for backup or sync purposes, you might want to consider
Beyond Compare. It's an excellent sync utility and it will automatically create the path for you.
On the left side, you would select the location to copy from, let's say "C:\Documents and Settings\All Users\Documents\My Pictures\"
On the right side you would select (in your example) D:\temp
Then you would copy "\Documents and Settings\All Users\Documents\My Pictures\" from the left side to the right side to get this:
"D:\temp\Documents and Settings\All Users\Documents\My Pictures\"
Then sync the folders. Beyond Compare gives you the option of automatically creating the directory structure.