How do I link my 3DS to my Switch?

How do I link my 3DS to my Switch?
Complete these steps

Select Nintendo eShop on the Nintendo Switch HOME Menu to launch the Nintendo eShop.
Select the account you want to use.
Select the picture of your icon in the upper-right corner to access your Account Information.
Select Merge Funds from Nintendo 3DS/Wii U.

Complete these steps
  1. Select Nintendo eShop on the Nintendo Switch HOME Menu to launch the Nintendo eShop.
  2. Select the account you want to use.
  3. Select the picture of your icon in the upper-right corner to access your Account Information.
  4. Select Merge Funds from Nintendo 3DS/Wii U.
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