GAMER LOUNGE 20XX (NO CASUALS!!)

[puggsoy]

randomly wondering, but if I were to copy all the files off my n3ds's SD card (that appear using the wifi connection thing) onto my PC, would that effectively copy the games I have on that SD card? would I be able to later paste those same files back on the SD card to play those games again?

These links seem to suggest that it works that way. They're about moving stuff to a new SD card but the point is that if you just copy the data to your PC and don't touch it then you should be able to copy it back later.
Then again, in this thread someone says that you have to cut the files and that copying doesn't work. I honestly wouldn't know since I haven't tried this myself.

I personally wouldn't suggest trying it unless you have a good reason to, and in that case it would probably be good to Google around some more just to be sure.