What we need:
1 x r4i sdhc 3ds card
1 x ds/dsi
1 x sd card
1. Go to the official to download the newest kernel v1.60b
2. Unzip it and put all files into the root of sd card
3. Before update, we will see the icon is like follow:
4. Enter it, select the third one:
5. Click the “upgrade”
6. Then click “start” to start updating, do not power off during the updating and make sure the power is full. Otherwise, it will damage the card.
7. When the update is finished, reboot console and the icon will change:
Now your r4i sdhc 3ds card can work on 3DS v4.3.0-10 perfectly!