Is this thread a late April fool's joke?
I'll help you out, but first i have to vent.
First of all why would you buy a product without doing research on how it works?
Second, if there is a word or concept you don't understand, then do a Google search. You will find thousands of pages with the answer.
Third, before making a post please search the forums for similar questions. This saves everyone a lot of time.
Fourth, in your post do not tell us exactly how you want your step by step guide. You are not our father/mother, you are not our leader, you are just another person looking for an answer. I find your post rude.
Now lets get on with helping you.
1) Download this file
http://gbatemp.net/index.php?download=5069. This is the AKAIO firmware.
2) Download this file
http://akaio.gbatemp.net/loaders/200409/ak2loader.zip. This is the AKAIO loaders.
3) Download this file
http://gbatemp.net/index.php?download=4003. This is the Panasonic SD Formatter.
4) Use the Panasonic SD Formatter to format your microSD card.
5) After the formatting is complete open up your microSD card. It will be empty. This empty space is known as the root of the drive. All disk drives have them. Take the AKAIO firmware and unzip it into here. There will be a directory(folder) called __aio and a file called akmenu4.nds. Both of these files should be in the root of your microSD card.
6) Open the __aio directory and then open the loaders directory. Unzip the AKAIO loaders into this folder. If you are asked to replace a file click YES.
7) Go back to the root. In here you can create new folders and put homebrew in there which can be found here
http://gbatemp.net/index.php?dlcategory=8 and here
http://gbatemp.net/index.php?act=downloads...&cur_num=25. When you download any homebrew, make sure you read the "readme" file. Normally you can put the .nds file in any folder (such as a folder called homebrew). However some homebrew may need to be in the root. Some folders that come with homebrew may need to be in the root as well. FOLLOW ANY INSTRUCTIONS FOUND IN THE README.
8) Don't ask about where to download ds games. It is illegal to download a copy of a game that you have not gone out and bought at the store, and I don't think anyone here wants to be charged as an accomplice in your illegal activities if that is what you plan on doing.
9) I'm not going to answer any questions you have about my short little guide here. If you don't understand it then search around the forums, google, and youtube. You will find your answers.