Read his whole message. There are 2 tutorials for New3DS in the tutorial section (1 more for O3DS). All are on the fist page of tutorial section. Both N3DS tutorials are detailed and straight forward.
First part is setting up browserhax then themehax, what so confusing about it? Why not ask?
Second part is creating EMUNAND. Since Skater browser can't be exploited to run Gateway launcher, Pasta CFW for ninjhax 2.x is used to install a CIa version of Cubic Ninja on SYSNAND to launcher GW launcher to create EMUNAND. At the same time inject FBI to SYSNAND before creating EMUNAND. Why not ask?
Rxtools file/folder placement is one of the last stage and very easy (all you just need the firmware bin on that site). If he tried and stuck there because broken build, it's easy if he asked and people point him to the October 02 build and that's it.
Point is there is no confusion as he said in the tutorial. As I said the tutorial is easy to follow. All he needs to do is following the tutorial and when he's stuck, just ask. He didn't even start looking for the tutorial.
It' not like in the past when there is no downgraded MSET so people want to downgrade firmware to use MSET exploit, 3DS with no browser, FBI injection into SYSNAND does not work for some 3DS, then 6.x MSET 4.x MSET downgrade available people want to update to 9.2 using Devmode...