diff --git a/core/includes/common.inc b/core/includes/common.inc
index 540f42b..c37a012 100644
--- a/core/includes/common.inc
+++ b/core/includes/common.inc
@@ -2369,12 +2369,25 @@ function l($text, $path, array $options = array()) {
       $use_theme = FALSE;
     }
   }
-  if ($use_theme) {
-    return theme('link', array('text' => $text, 'path' => $path, 'options' => $options));
-  }
+
+  $attributes = new Attribute($options['attributes']);
+  // There is no reason for url() to receive HTML attributes.
+  unset($options['attributes']);
+
   // The result of url() is a plain-text URL. Because we are using it here
   // in an HTML argument context, we need to encode it properly.
-  return '<a href="' . check_plain(url($path, $options)) . '"' . new Attribute($options['attributes']) . '>' . ($options['html'] ? $text : check_plain($text)) . '</a>';
+  $href = check_plain(url($path, $options));
+  $title = $options['html'] ? $text : check_plain($text);
+
+  if ($use_theme) {
+    return theme('link', array(
+      'title' => $title,
+      'href' => $href,
+      'attributes' => $attributes
+    ));
+  }
+
+  return '<a href="' . $href . '"' . $attributes . '>' . $title . '</a>';
 }
 
 /**
diff --git a/core/includes/theme.inc b/core/includes/theme.inc
index d2fe902..ae345d1 100644
--- a/core/includes/theme.inc
+++ b/core/includes/theme.inc
@@ -1632,13 +1632,13 @@ function theme_status_messages($variables) {
  * or process functions or override this theme implementation.
  *
  * @param $variables
- *   An associative array containing the keys 'text', 'path', and 'options'. See
- *   the l() function for information about these variables.
+ *   An associative array containing the keys 'content', 'href', 'options',
+ *   and 'attributes'. See the l() function for information about $variables.
  *
  * @see l()
  */
 function theme_link($variables) {
-  return '<a href="' . check_plain(url($variables['path'], $variables['options'])) . '"' . new Attribute($variables['options']['attributes']) . '>' . ($variables['options']['html'] ? $variables['text'] : check_plain($variables['text'])) . '</a>';
+  return '<a href="' . $variables['href'] . '"' . $variables['attributes'] . '>' . $variables['content'] . '</a>';
 }
 
 /**
@@ -2967,7 +2967,7 @@ function drupal_common_theme() {
       'variables' => array('display' => NULL),
     ),
     'link' => array(
-      'variables' => array('text' => NULL, 'path' => NULL, 'options' => array()),
+      'variables' => array('content' => NULL, 'href' => NULL, 'options' => array(), 'attributes' => array()),
     ),
     'links' => array(
       'variables' => array('links' => array(), 'attributes' => array('class' => array('links')), 'heading' => array()),
diff --git a/core/modules/toolbar/toolbar.module b/core/modules/toolbar/toolbar.module
index a54743a..00069dc 100644
--- a/core/modules/toolbar/toolbar.module
+++ b/core/modules/toolbar/toolbar.module
@@ -1,5 +1,6 @@
 <?php
 
+use Drupal\Core\Template\Attribute;
 /**
  * @file
  * Administration toolbar for quick access to top level administration items.
@@ -77,30 +78,6 @@ function toolbar_toggle_page() {
 }
 
 /**
- * Formats an element used to toggle the toolbar drawer's visibility.
- *
- * @param $variables
- *   An associative array containing:
- *   - collapsed: A boolean value representing the toolbar drawer's visibility.
- *   - attributes: An associative array of HTML attributes.
- *
- * @return
- *   An HTML string representing the element for toggling.
- *
- * @ingroup themable
- */
-function theme_toolbar_toggle($variables) {
-  if ($variables['collapsed']) {
-    $toggle_text = t('Show shortcuts');
-  }
-  else {
-    $toggle_text = t('Hide shortcuts');
-    $variables['attributes']['class'][] = 'toggle-active';
-  }
-  return l($toggle_text, 'toolbar/toggle', array('query' => drupal_get_destination(), 'attributes' => array('title' => $toggle_text) + $variables['attributes']));
-}
-
-/**
  * Determines the current state of the toolbar drawer's visibility.
  *
  * @return
@@ -251,10 +228,15 @@ function toolbar_view() {
 
   // Add an anchor to be able to toggle the visibility of the drawer.
   $build['toolbar_toggle'] = array(
-    '#theme' => 'toolbar_toggle',
-    '#collapsed' => _toolbar_is_collapsed(),
-    '#attributes' => array('class' => array('toggle')),
+    '#theme' => 'link__toolbar_toggle',
+    '#content' => _toolbar_is_collapsed() ? t('Show toolbar') : t('Hide toolbar'),
+    '#href' => 'toolbar/toggle',
+    '#options' => array('query' => drupal_get_destination()),
+    '#attributes' => new Attribute(array('class' => array('toggle'))),
   );
+  if (_toolbar_is_collapsed()) {
+    $build['toolbar_toggle']['#attributes']['class'][] = 'toggle-active';
+  }
 
   // Prepare the drawer links CSS classes.
   $toolbar_drawer_classes = array(