PS3emu

System requirements:

 

OS: Windows XP, Vista, Windows 7 or Windows 8
 CPU: Intel Core 2 Duo 2.66 GHz or similar
 RAM: 2 GB
 HDD: 1 GB free disk space
 Graphics: 128 MB Graphics Memory
 Sound Card: DirectX 9 Compatible
 DirectX: Version 9

Install:

 

Download PS3emu_setup.rar.
 Extract it.
 Open the setup and install.
 Now, its time to install the bios - download it HERE.
 After you installed the bios you can open the emulator.
 To play a game simply click File>Open ROM...

Then navigate and load the .3ds rom.
 Happy gaming!