1. Right click on the image from your computer. Select “Save Target As…” and save the image file.
2. While your Nintendo 3DS is turned OFF, remove the SD Card.
3. Plug in the SD Card to your computer’s SD Card slot or with a card reader. Access the contents of the card.
4. Create a new folder within the DCIM folder of the SD Card. Name the folder with a three-digit number followed by five letters/numbers (example: 100KOK01). If you cannot find the DCIM folder on your SD Card, you may have to take at least one photo using your Nintendo 3DS camera before copying over the Kokuga images.
5. Copy the image file you saved in step 1 to the folder you created in step 4. Change the file extension from “.jpg” to “.mpo”.
6. Remove the SD Card from your computer or card reader and replace it in your Nintendo 3DS. Turn the system power ON.
7. Select Nintendo 3DS Camera from the HOME menu.
8. Select View Images/Video. Select the image created on 2012/2/29.