When you say "incremental backup" are you refering perhaps to a differential backup? Are you talking SQL Server 2000 or SQL Server 2005 (though I don't know of an incremental backup in 2k5 either)?
If SQL 2000, that's fairly easy. Look up "BACKUP, differential database backup" in the Books Online Index for a fairly comprehensive description of the process.
Differentials only backup the stuff in your DB that has changed since the last full backup. It is NOT a replacement for a complete backup because you still need the complete backup to restore your DB if it crashes. Also, you can't create a differential backup if you haven't first created a complete backup file.
Usually, you need the most recent complete backup, the last (most recent) differential backup after that date and then all the transaction log backup files since the most recent differential backup to get the most comprehensive restore possible after a disaster. Ideally, if you use differentials, you should do a complete backup at least once a week, perhaps twice a week. Otherwise, you're just asking for trouble.
All the above information is SQL 2000 related backup information. Backups for SQL 2005 have changed enormously as they allow for such additional things as database snapshots for data only restoration, online file restoration, and online page restoration. Differential backups still exist in 2k5, but I'm still playing around with the interface and haven't used that option yet. However, there is a new feature called "partial backups" which is mainly designed for SIMPLE recovery DBs but can be used with FULL & BULK-LOGGED. It backs up only the data that is on Read/Write files (does not backup Read Only files), including the primary file.
To get full details on the new SQL 2005 backup processes, you'll want to go to Microsoft's website and get the SQL Server 2005 Books Online unless you already have a copy available to you.
Hope this helps you out.
Catadmin - MCDBA, MCSA
"The only stupid question is the one that *wasn't* asked.