Citra
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Citra (an Indonesian word, meaning Image) is an experimental open-source Nintendo 3DS emulator/debugger written in C++. It's currently able to run quite a few games well, though very few can run at fullspeed on existing hardware, and sound has issues with most titles.
Due to its preliminary state, it has not yet had a stable release.
Downloads
Compatibility list: here.
Emulation Issues
Connectivity features relying on Wi-Fi still aren't documented let alone emulated, either for DS or 3DS. This may change as emulation progresses down the road and work begins on these areas.