It's two folders, one slightly indented and they're standing perpendicular to each other. They are both rectangles, with slight triangular curves in the top right as if you're folding a piece of paper. The purpose of it is to copy anything and make a second copy of it. They both are the same size, height, and would stand up next to each other identically.
Related to Copy Icon
Related icons are the icons with matching tags, as well as all editing icons. All icons are in the same flat style. You can either download free PNG icons or buy SVG vectors