SD Filesystem

The 3DS uses an SD Card for general storage of additional game data and photos taken with the 3DS.

/DCIM - Photos
/Nintendo 3DS - Game Data

Additional game data is stored here:

/Nintendo 3DS/<SomeID>/<SomeID>/extdata/00000000

0000032d - Super Street Fighter IV 3D - USA
0000033c - Super Street Fighter IV 3D - EUR
0000034d - Samurai Warriors Chronicles - USA
0000033b - Ridge Racer 3D - EUR
00000358 - Ridge Racer 3D - USA
0000022d - Face Raiders - EUR
00000227 - Mii Plaza - EUR
00000217 - Mii Maker - USA
0000020d - Face Raiders(顔シューティング) - JPN
00000207 - Mii Plaza(すれちがいMii広場) - JPN

All "extra data" under extdata is encrypted. Although these files use 0xFF blocks similar to EEPROM saves, extdata can't be decrypted with the xorpad fail like EEPROM saves. All "extra data" files can't be copied to other 3DS SD cards, they are locked to the console.

"Private" data is stored here:

/Nintendo 3DS/Private/<Title ID Low>/

00020500 - Nintendo 3DS Sound
00020400 - Nintendo 3DS Camera

"Private" data for 3DS Sound/Camera are cleartext. Under the camera priv dir is phtcache.bin, this seems to list the pictures on SD card? Under the sound priv dir is: voice/XX/*.m4a. Where XX is 01-10, with sound saved as .m4a.