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An experimental open-source Nintendo 3DS emulator/debugger written in C++. Citra is written with portability in mind, with builds actively maintained for Windows, Linux and OS X. At this time, it only emulates a subset of 3DS hardware, and therefore is generally only useful for booting/debugging very simple homebrew demos. Citra is licensed under the GPLv2. Refer to the license.txt file included. Please read the FAQ before getting started with the project."
3DS is the handheld XBOX when it comes to emulation. We don't have much documentation about it's hardware and Nintendo has some pretty massive security on that machine. It will take years until Emulators like Citra will go from simple Debuggers and the ability to play Homebrew to the status of actually playing commercial titles at a bearable framerate.