Tools
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Loosen the two captive Phillips #1 screws on the back of the device.
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Prying from the thumb slots on each side, pull the rear panel off the back of the device.
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Press the microSD card slightly deeper into its slot until you hear a click.
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After the click, release the card and it will pop out of its slot.
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Use a PC to copy the data from the source SD card to the New 3DS XL microSD card.
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You may need a micro SD to SD adapter.
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To reassemble your device, follow these instructions in reverse order.
One comment
Can anyone who's actually tried the text portion of this guide confirm whether it works? As I understand it, all the data on a 3ds is encrypted with a console-specific key (movable.sed) to prevent exactly this. If it actually worked like this, wouldn't it defeat copy protection almost entirely since any o3ds encrypted ROM could just be copied as-is to a n3ds and run normally?