I've have never done a skin for the M3 Perfect, mostly because it's a royal pain in the ass to come up with 8 icons half the time along with using 2-3 tools to get it just right. Luckily, M3 DS Simply/R4 is so easy. With that said, here's my first skin ever. Hope it meets with everyone's satisfaction.

Download here

 

Just so you know, the 2nd pair of screens are what's displayed when in Game Mode.

I used Paint Shop Pro and Windows Paint as my tools. The art came from various places: Nintendo's wallpapers, the MacOS icons available at DeviantArt (and a good friend for converting them for me), Cool Text and the official NSMB website.