make new Finder windows open at current folder

Enable show path in the view menu (not sure about the menu names but it should appear at the bottom of the finder window) then cmd + double click the folder you want to open, in this case, the last folder is your current folder.

I made an image but can't post it :\

Edit: Image example

You could assign a shortcut to a script like this:

tell application "Finder"
    try
        target of Finder window 1
        make new Finder window to result
    on error
        make new Finder window to home
    end try
end tell

This would also change some properties:

tell application "Finder"
    try
        tell Finder window 1
            set t to target
            set b to bounds
            set cv to current view
            set sw to sidebar width
            set sv to statusbar visible
            set tv to toolbar visible
        end tell
    on error
        make new Finder window to home
        return
    end try
    make new Finder window to t
    tell result
        set bounds to {(item 1 of b) + 20, (item 2 of b) + 20, (item 3 of b) + 20, (item 4 of b) + 20}
        set current view to cv
        set sidebar width to sw
        set statusbar visible to sv
        set toolbar visible to tv
    end tell
end tell

target of Finder window 1 is the folder shown on the title bar. It doesn't depend on the selection in list view.

You can also use ⌃⌘↑ to reveal the location shown on the title bar in a new window. It doesn't work in column view if the toolbar is hidden though.

Pressing Command-Control-O will open a new Finder tab/window at the same location.

For opening it in a tab, you must have enabled "Open folders in tabs instead of new windows" in Preferences/General. If you want to open it in a complete different window, just leave it disabled.

It is simple:

Go to "finder > preferences > general tab"

Uncheck to "Open folders in tabs instead of new window".

You're done!

⌘+double-click to the folder.