Duplicate File Structure With Empty Files

$SourceRoot = "Z:\foo"
$DestRoot = "Z:\bar"
$SourceContent = Get-ChildItem $SourceRoot -Recurse
$SourceContent | ForEach-Object {
    If ($_.PSIsContainer) {$NewItemType = "Directory"}
    Else {$NewItemType = "File"}

    $newitem = ($_.fullname).replace($SourceRoot, $DestRoot)
    New-Item -Path $newitem -ItemType $NewItemType -force
    (Get-Item -Path $newitem).LastWriteTime = $_.LastWriteTime
}