PathProcessingNonExistingPaths.ps1

function New-File {
    [CmdletBinding(SupportsShouldProcess=$true)]
    param(
        # Specifies a path to one or more locations.
        [Parameter(Mandatory=$true,
                   Position=0,
                   ParameterSetName="Path",
                   ValueFromPipeline=$true,
                   ValueFromPipelineByPropertyName=$true,
                   HelpMessage="Path to one or more locations.")]
        [Alias("PSPath")]
        [ValidateNotNullOrEmpty()]
        [string[]]
        $Path
    )
    
    begin {
    }
    
    process {
        # Modify [CmdletBinding()] to [CmdletBinding(SupportsShouldProcess=$true)]
        $paths = @()
        foreach ($aPath in $Path) {
            # Resolve any relative paths
            $paths += $psCmdlet.SessionState.Path.GetUnresolvedProviderPathFromPSPath($aPath)
        }
        
        foreach ($aPath in $paths) {
            if ($pscmdlet.ShouldProcess($aPath, 'Operation')) {
                # Process each path
                $aPath
            }
        }
    }
    
    end {
    }
}