Nintendo power revealed the full list:

  • The 3D video recording and stop-motion animation capabilities.
  • Improved QR code functionality.
  • The ability to transfer game files from 3DS to 3DS.
  • New content for Mii Plaza including new puzzles and an extra dungeon for Find Mii.
  • An expanded eShop with demos, ‘Download Codes’ support, and the ability to save payment informtaion.
  • The ability to download software while the 3DS is in Sleep Mode.
  • Nintendo Zone will be automatically added to your 3DS.