>>509 参考にどうぞ
@echo off
set s="C:\"
set d="D:\XXXX"
cd/d %s%
for %%i in (A B C D) do call :x "%%~fi" "%%~i"
pause & exit/b
:x
pushd %d%
for /d %%j in (*) do xcopy /e /i %1 "%%~j"\%2
popd