Excellent instructions on a topic that vexes many Windows users on formatting a 64 GB or greater card to fat32. One thing should be noticed is that it can take quite a while to do the file movements if you have a mostly full 32 GB card and moving to a larger 64 GB card or larger since you copy and paste 3 times, Once from old card to computer, second from computer to new card, third from old folder inside card to new folder inside card.

I wonder if just swapping the file names would eliminate that last step?

Anyway I just got a second 3DS, with it being the 3DS XL version. I just hope that the file transfer to the newer machine won’t result in having to redownload all of my games and simply swapping in a card with the games on it will work.