Yeah what the fella above said. But I'll add a bit more to that. I made a custom image for my 3DS a couple days ago and found out how to create a 3D effect on my own.
To create a pop out effect, offset the object on the right side image to the left relative to where it is on the left side image. To add depth to it instead (make it appear further back) move it to the right relative to the version of it on the left image. Simple as that!. Don't go too extreme though. the 3D slider has no effect an the amount of 3D of the image. It can only be turned on and off so keep that in mind.
A nice pop out effect for example only really needs a 4 or so pixel offset to the left. You can maybe push it to 8 pixels, but if there is a black/dark background behind it, you may get a lot of "ghosting". Though the ghosting is less of a problem on the n3DS from what I've heard.
Also, the left side image I think is what's used when the 3DS is in 2D mode. So do your offsetting work with just the stuff on the right side image. You shouldn't really need to move things around on the left side image unless you got a very specific design that requires it. Also obvious is that you will only be offsetting things on the X axis. Vertical offsets won't make sense so don't try that else you'll get a nausea inducing image for the end users. I have a lazy eye I can control, so I can move one of my eyes off to to the left (since it's my left eye that's lazy.
) to merge two images into a 3D one.
So for parallel method 3D images like this, getting the 3D effect is really easy for me. I was able to "test" my 3D effect without any special viewer or any trial and error on the 3DS.