WARNING: Setting up an emuNAND will erase your SD card. Be sure to back it up first.
1. Download [GodMode9](
https://github.com/d0k3/GodMode9/releases).
2. Extract it to your SD:\luma\payloads\ folder.
3. Name it something like X_GodMode9.bin
4. Hold X while booting 3DS to enter GodMode9.
5. Press the Home button and select "SD format menu".
6. Select O3DS or N3DS NAND size depending on which you have.
7. Select Auto or 32KB for cluster size (64KB may cause issues with GBA games)
8. Input the sequence to format the SD card.
9. When it asks if you'd like to clone your sysNAND, accept.
10. After it's done, copy all your SD card files back to your SD card.
11. Your sysNAND and emuNAND are currently linked (meaning they share the same files, NNID, and settings), this is not recommended.
12. Depending on what you plan to use the emuNAND for you should run the homebrew [TinyFormat](
https://github.com/javimadgit/TinyFormat/releases) on either your sysNAND or your emuNAND, which ever will NOT be your main used one.
13. Boot the 3DS while holding SELECT to enter Luma3DS settings and set it up to either boot sysNAND automatically or not depending which you'll be using more often.