Get the list of files that are getting copied in PowerShell

$source=ls c:\temp *.*
$i=1
$source| %{
    [int]$percent = $i / $source.count * 100
    Write-Progress -Activity "Copying ... ($percent %)" -status $_  -PercentComplete $percent -verbose
    copy $_.fullName -Destination c:\test 
    $i++
}

If you just want to see that in console, use the -verbose switch:

copy-item -path $from -destination $to -verbose

If you want to get a list of files or directories:

$files = copy-item -path $from -destination $to -passthru | ?{$_ -is [system.io.fileinfo]}