The first step to homebrew is to set up your SD Card. I recommend sticking to the basics for now and getting fancy later, just to make sure you do it correctly. You can get it by clicking here.  All you need to do with that is open it and move the contents to the root of your SD Card. Almost everything you need for the next section of the guide is in there.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 Another thing, if you have a New 3DS XL, you need to remove the back plate to access the microSD Card. You need a Phillips #1 screwdriver, which luckily is quite common. You also need a microSD adapter to plug it into your PC. You could also use the microSD management (wifi file transfers) offered under data management on the n3DS. It's pretty self explanatory, so I won't go into detail here. In my experience, it works well on windows 7, but doesn't seem to work on windows 10. Once you have homebrew, a third method is availible, but I'll talk about that later.