Furyu released today in Japan the two new Rascal the Raccoon Nintendo 3DS themes.
The first one is the “Puchi Rascal” version. You can buy it from the Japan eShop for 200 Yen (with tax). It comes with normal and moving wallpapers, sound effects and BGM the お花がいっぱい.

The 2nd one is also a “Puchi Rascal” one but with different design and you can get it for 200 Yen too just like the first one. It comes with sound effect and with the same BGM.
If you want you can buy both of them in one package for 300 Yen (with tax).