There is no Save As... action in NetBeans. But there are (at least) two ways how to perform this action:

1. Copy and paste in projects view: Choose the file you want to save as something else and press Ctrl-C. Then go to the package right above this class and press Ctrl-V. Voila, a new file appears and you can rename it through Refactor->Rename. Not very elegant but works like Save As...
2. Second way is to download experimental refactorings from development update center. Then you can execute Refactor->Copy Class from context menu, choose new name and a new class is born. This way is definitely more elegant.

Both ways use refactoring, thus the new class remains compilable which I think is an added value over the usual Save As... action.

Source: Roumen's Weblog

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