1. Backup the database
BACKUP DATABASE [database_name] TO DISK = '[backup_filename]'
Make sure the MSSQL has access to write to [backup_filename]
2. Figure out the Data and Log names
RESTORE FILELISTONLY FROM DISK = '[backup_filename]'
You will need to use the values for LogicalName in the next step
3. Restore the backup as a new database
RESTORE DATABASE [new_database_name] FROM DISK = '[backup_filename]' WITH MOVE '[LogicalName_1]' TO 'C:\Program Files\Microsoft SQL Server\MSSQL10_50.MSSQLSERVER\MSSQL\DATA\[new_database_name].mdf', MOVE '[LogicalName_2]' TO 'C:\Program Files\Microsoft SQL Server\MSSQL10_50.MSSQLSERVER\MSSQL\DATA\[new_database_name]_log.ldf'
Replace C:\Program Files\Microsoft SQL Server\MSSQL10_50.MSSQLSERVER\MSSQL\DATA\ with your MSSQL data file path.