It depends what folder contains. if it only contains regular files (non-executables):

install -d ${pkgdir}/opt/
install -m 644 ${srcdir}/${pkgname}-${pkgver}/folder/* ${pkgdir}/opt/

If it contains subdirectories:

install -d ${pkgdir}/opt/
cp -r ${srcdir}/${pkgname}-${pkgver}/folder/* ${pkgdir}/opt/

Reference List

  1. https://bbs.archlinux.org/viewtopic.php?id=78476