$ cat mylist.txt
foo
bar
bim/bam

##</code><code>##

$ ls -alR source
source:
total 3.0K
drwxr-xr-x+ 1 Roboticus None 0 Jul 21 00:51 ./
drwxr-xr-x+ 1 Roboticus None 0 Jul 21 00:49 ../
-rw-r--r--  1 Roboticus None 4 Jul 21 00:47 bar
drwxr-xr-x+ 1 Roboticus None 0 Jul 21 00:48 bim/
-rw-r--r--  1 Roboticus None 8 Jul 21 00:47 foo
-rw-r--r--  1 Roboticus None 7 Jul 21 00:51 ignore

source/bim:
total 1.0K
drwxr-xr-x+ 1 Roboticus None  0 Jul 21 00:48 ./
drwxr-xr-x+ 1 Roboticus None  0 Jul 21 00:51 ../
-rw-r--r--  1 Roboticus None 13 Jul 21 00:48 bam

##</code><code>##

$ ls -alR dest
dest:
total 0
drwxr-xr-x+ 1 Roboticus None 0 Jul 21 00:51 ./
drwxr-xr-x+ 1 Roboticus None 0 Jul 21 00:49 ../

##</code><code>##

$ (cd source; xargs <../mylist.txt tar cf -) | (cd dest; tar xf -)

##</code><code>##

$ ls -alR dest
dest:
total 2.0K
drwxr-xr-x+ 1 Roboticus None 0 Jul 21 00:52 ./
drwxr-xr-x+ 1 Roboticus None 0 Jul 21 00:49 ../
-rw-r--r--  1 Roboticus None 4 Jul 21 00:47 bar
drwxr-xr-x+ 1 Roboticus None 0 Jul 21 00:52 bim/
-rw-r--r--  1 Roboticus None 8 Jul 21 00:47 foo

dest/bim:
total 1.0K
drwxr-xr-x+ 1 Roboticus None  0 Jul 21 00:52 ./
drwxr-xr-x+ 1 Roboticus None  0 Jul 21 00:52 ../
-rw-r--r--  1 Roboticus None 13 Jul 21 00:48 bam