What's the max SD card size the 3DS can use?

[_crazy_man_]

Saw this in store the other day for $30.  Since I'm going 100% digital with my 3DS, would this be a nice choice?  Or can I go bigger?

And will transfering my data to this card be seemless or am I going to jump thru some hurdles?

http://www.bestbuy.com/site/SanDisk+-+Ultra+32GB+Secure+Digital+High+Capacity+%28SDHC%29+UHS-I+Class+10+Memory+Card/4957218.p?id=1218582250917&skuId=4957218&st=32gb%20sdhc&cp=1&lp=22