You've been able to link your Club Nintendo account to Nintendo's downloadable offerings for some time now, so it's no surprise that the upcoming eShop will offer the same option, with Nintendo Europe announcing a bonus 100 VIP Stars for users who link their accounts.
The connection can only be made once the eShop goes live — which we expect to happen within the next 12 hours — so don't go mashing F5 on your browser just yet. When the eShop is available, here's what to do next:
Go to Settings / Other on the far left of the Nintendo eShop Main Menu or click on the Menu button in the upper left corner of the lower screen and select Settings / Other from there.
Scroll down and select "Club Nintendo Account".
Enter your Club Nintendo email address and password.
These VIP Stars are open to anyone who combines their accounts within the first three months of eShop availability, so no rush.