Currently available for 100 Platinum Coins via the MyNintendo program, this 3DS/2DS Super Mario Wooden theme is all about wood. Not really sure what wood has to do with Mario, but hey, it is something different. It is NOT animated but both screens scroll. The main Mario theme music also plays, there is no sleep/wake-up noise, but the coin sound effect plays when a game or app is selected.
Check out a quick demo of this theme embedded below: