$UserProfiles = Get-ChildItem -path "C:Users*AppDataRoaming" | Select -Expand FullName

ForEach ($Folder in $UserProfiles) {
    $Source = ".File.ini"
    $Destination = ($Folder + "Folder")
    Copy-Item $Source $Destination
}

PS C:Windowssystem32> Get-ChildItem -path "C:Users*AppDataRoaming" | Select -Expand FullName
C:UsersUser1AppDataRoaming
C:UsersUser2AppDataRoaming
C:UsersUser3AppDataRoaming
C:UsersAdministratorAppDataRoaming
PS C:Windowssystem32>

PS C:Windowssystem32> Get-ChildItem -path "C:Users*AppDataRoaming" | Select -Expand FullName
PS C:Windowssystem32>