Did you search for this information before posting here? I got several hits off of a web search and even results in this forum. There's a post with great detail here:
Do note that you need a device with infrared, like an old nokia phone for you to transfer the downloads. Basically you download the files to your computer, send it to the phone. After which, you can send the downloads to your iD L. But note that there are limits to the number of items you can send..
Anyway, the "downloads" includes a lot of things, such as living room wallpapers, games, travel destinations, accessories and so on. You can find out more by googling it, there are a lot of information from tamatalk and tamazone