Copy the first n files from one directory to another
You need the -J option with xargs.

find . -maxdepth 1 -type f | head -n5 | xargs -J X cp X /target/directory


The J option places all the filenames into the placeholder X, which can be any character(s) and cp accepts multiple files to a target directory. It can be visualized as-

cp file1 file2 file3 file4 file5 DESTINATION


EDIT:

To handle filenames with spaces, we have tr translate the newline character to the null character after each filename and then have xargs handle the null bit as a separator for the filenames.

 find . -maxdepth 1 -type f | head -n5 | tr '\n' '\0' | xargs -0 -J X cp -- X /target/directory