In order to properly format the card, we’ll need a partition tool. The SD card needs to be formatted to FAT32, but Windows 7 only supports this format up to 32GB.
The difficult part of this is that Windows 7 itself doesn’t make it easy to format the SD card. You’ll also need a PC in order to do the transfer after you’ve successfully formatted the destination card, as well as the Nintendo 3DS and your old card. There are plenty of downsides that should be addressed by Nintendo in the future, but if you find yourself running out of space on a 32GB card for all of your games, this guide should help you. The convenience of this is you always have your games with you, so you don’t have to swap out cards or carry them with you. As the age of digital games goes on, more and more people are downloading titles from the Nintendo eShop rather than purchasing physical copies.