diff --git a/core/modules/shortcut/shortcut.module b/core/modules/shortcut/shortcut.module
index 9cf12d4..e140a70 100644
--- a/core/modules/shortcut/shortcut.module
+++ b/core/modules/shortcut/shortcut.module
@@ -731,16 +731,18 @@ function shortcut_toolbar() {
   if (!empty($links) || !empty($configure_link)) {
     $items['shortcuts'] = array(
       '#type' => 'toolbar_item',
-      '#text' => t('Shortcuts'),
-      '#path' => 'admin/config/user-interface/shortcut',
-      '#options' => array(
-        'html' => FALSE,
-        'attributes' => array(
-          'title' => t('Shortcuts'),
-          'class' => array('icon', 'icon-shortcut'),
+      '#tab' => array(
+        '#type' => 'link',
+        '#title' => t('Shortcuts'),
+        '#href' => 'admin/config/user-interface/shortcut',
+        '#options' => array(
+          'attributes' => array(
+            'title' => t('Shortcuts'),
+            'class' => array('icon', 'icon-shortcut'),
+          ),
         ),
       ),
-      'tray' => array(
+      '#tray' => array(
         '#heading' => t('User-defined shortcuts'),
         'shortcuts' => $links,
         'configure' => $configure_link,
diff --git a/core/modules/toolbar/toolbar.module b/core/modules/toolbar/toolbar.module
index 457e2de..883f1da 100644
--- a/core/modules/toolbar/toolbar.module
+++ b/core/modules/toolbar/toolbar.module
@@ -57,7 +57,7 @@ function toolbar_theme($existing, $type, $theme, $path) {
   $items['toolbar'] = array(
     'render element' => 'element',
   );
-  $items['toolbar_tab'] = array(
+  $items['toolbar_item'] = array(
     'render element' => 'element',
   );
   $items['toolbar_tab_wrapper'] = array(
@@ -114,20 +114,12 @@ function toolbar_element_info() {
   // theme_toolbar_tab().
   $elements['toolbar_item'] = array(
     '#pre_render' => array('toolbar_pre_render_item'),
-    // A light wrapper for the l() function.
-    '#theme' => 'toolbar_tab',
+    '#theme' => 'toolbar_item',
     '#theme_wrappers' => array('toolbar_tab_wrapper'),
-    '#text' => NULL,
-    '#path' => '',
-    // Standardize element attributes on the #attributes property.
-    '#attributes' => array(),
-    // l() takes an #options parameter.
-    '#options' => array(
-      'html' => FALSE,
-      'attributes' => array(),
-    ),
-    'tray' => array(
-      '#heading' => '',
+    '#tab' => array(
+      '#type' => 'link',
+      '#title' => NULL,
+      '#href' => '',
     ),
   );
   return $elements;
@@ -221,10 +213,14 @@ function ($object) {
 function theme_toolbar(&$variables) {
   if (!empty($variables['element']['#children'])) {
     $element = $variables['element'];
+    $trays = '';
+    foreach (element_children($element) as $key) {
+      $trays .= drupal_render($element[$key]['#tray']);
+    }
     return '<nav' . new Attribute($element['#attributes']) . '>'
       . '<div' . new Attribute($element['#bar']['#attributes']) . '>'
       . '<h2 class="element-invisible">' . $element['#bar']['#heading'] . '</h2>'
-      . $element['#children']
+      . $element['#children'] . $trays
       . '</div></nav>';
   }
 }
@@ -248,14 +244,14 @@ function toolbar_pre_render_item($element) {
   // attributes will always be returned in the #attributes property. These
   // properties will be included in the #options parameter passed to l() in
   // theme_toolbar_tab().
-  $element['#attributes'] = $element['#options']['attributes'];
+  $element['#attributes'] = $element['#tab']['#options']['attributes'];
 
   // If tray content is present, markup the tray and its associated trigger.
-  if (!empty($element['tray'])) {
+  if (!empty($element['#tray'])) {
 
     // Trays are associated with their trigger by a unique ID.
     $id = drupal_html_id('toolbar-tray');
-    $element['#tray_id'] = $id;
+    $element['#tab']['#tray_id'] = $id;
 
     // Provide attributes for a tray trigger.
     $attributes = array(
@@ -266,8 +262,9 @@ function toolbar_pre_render_item($element) {
       'aria-pressed' => 'false',
     );
     // Merge in module-provided attributes.
-    $element['#attributes'] = array_merge($attributes, $element['#attributes']);
-    $element['#attributes']['class'][] = 'trigger';
+    $element['#tab'] += array('#attributes' => array());
+    $element['#tab']['#attributes'] += $attributes;
+    $element['#tab']['#attributes']['class'][] = 'trigger';
 
     // Provide attributes for the tray theme wrapper.
     $attributes = array(
@@ -276,22 +273,22 @@ function toolbar_pre_render_item($element) {
       'aria-owned-by' => 'toolbar-tab-' . $id,
     );
     // Merge in module-provided attributes.
-    if (!isset($element['tray']['#wrapper_attributes'])) {
-      $element['tray']['#wrapper_attributes'] = array();
+    if (!isset($element['#tray']['#wrapper_attributes'])) {
+      $element['#tray']['#wrapper_attributes'] = array();
     }
-    $element['tray']['#wrapper_attributes'] = array_merge($attributes, $element['tray']['#wrapper_attributes']);
-    $element['tray']['#wrapper_attributes']['class'][] = 'tray';
-    $element['tray']['#wrapper_attributes']['class'][] = 'overlay-displace-top';
+    $element['#tray']['#wrapper_attributes'] += $attributes;
+    $element['#tray']['#wrapper_attributes']['class'][] = 'tray';
+    $element['#tray']['#wrapper_attributes']['class'][] = 'overlay-displace-top';
 
-    if (!isset($element['tray']['#theme_wrappers'])) {
-      $element['tray']['#theme_wrappers'] = array();
+    if (!isset($element['#tray']['#theme_wrappers'])) {
+      $element['#tray']['#theme_wrappers'] = array();
     }
     // Add the standard theme_wrapper for trays.
-    array_unshift($element['tray']['#theme_wrappers'], 'toolbar_tray_wrapper');
+    array_unshift($element['#tray']['#theme_wrappers'], 'toolbar_tray_wrapper');
     // If a #heading is provided for the tray, provided a #theme_wrapper
     // function to append it.
-    if (!empty($element['tray']['#heading'])) {
-      array_unshift($element['tray']['#theme_wrappers'], 'toolbar_tray_heading_wrapper');
+    if (!empty($element['#tray']['#heading'])) {
+      array_unshift($element['#tray']['#theme_wrappers'], 'toolbar_tray_heading_wrapper');
     }
   }
 
@@ -309,6 +306,24 @@ function template_preprocess_toolbar_tab_wrapper(&$variables) {
 }
 
 /**
+ * Returns HTML for a toolbar item.
+ *
+ * This theme function only renders the tab portion of the toolbar item. The
+ * tray portion will be rendered later.
+ *
+ * @param array $variables
+ *   An associative array containing:
+ *   - element: An associative array containing the properties and children of
+ *     the tray. Property used: #tab.
+ *
+ * @see toolbar_pre_render_item().
+ * @see theme_toolbar().
+ */
+function theme_toolbar_item(&$variables) {
+  return drupal_render($variables['element']['#tab']);
+}
+
+/**
  * Returns HTML for wrapping a toolbar tab.
  *
  * Toolbar tabs have a common styling and placement with the toolbar's bar area.
@@ -326,24 +341,6 @@ function theme_toolbar_tab_wrapper(&$variables) {
 }
 
 /**
- * Returns HTML for toolbar tab that opens and closes a tray.
- *
- * Use in combination with theme_toolbar_tray_wrapper to create an
- * association between a link tag in the administration bar and a tray.
- *
- * @param $variables
- *   An associative array containing the keys 'text', 'path', and 'options'. See
- *   the l() function for information about these variables.
- *
- * @see l()
- */
-function theme_toolbar_tab($variables) {
-  $element = $variables['element'];
-  $element['#options']['attributes'] = $element['#attributes'];
-  return l($element['#text'], $element['#path'], $element['#options']) . drupal_render_children($element);
-}
-
-/**
  * Returns HTML for wrapping a toolbar tray.
  *
  * Used in combination with theme_toolbar_tab() to create an
@@ -386,13 +383,15 @@ function toolbar_toolbar() {
   // The 'Home' tab is a simple link, with no corresponding tray.
   $items['home'] = array(
     '#type' => 'toolbar_item',
-    '#text' => t('Home'),
-    '#path' => '<front>',
-    '#options' => array(
-      'html' => FALSE,
-      'attributes' => array(
-        'title' => t('Home page'),
-        'class' => array('icon', 'icon-home'),
+    '#tab' => array(
+      '#type' => 'link',
+      '#title' => t('Home'),
+      '#href' => '<front>',
+      '#options' => array(
+        'attributes' => array(
+          'title' => t('Home page'),
+          'class' => array('icon', 'icon-home'),
+        ),
       ),
     ),
     '#weight' => -20,
@@ -426,16 +425,18 @@ function toolbar_toolbar() {
   // a toolbar tray. The tray contains the full administrative menu of the site.
   $items['administration'] = array(
     '#type' => 'toolbar_item',
-    '#text' => t('Menu'),
-    '#path' => 'admin',
-    '#options' => array(
-      'html' => FALSE,
-      'attributes' => array(
-        'title' => t('Admin menu'),
-        'class' => array('icon', 'icon-menu'),
+    '#tab' => array(
+      '#type' => 'link',
+      '#title' => t('Menu'),
+      '#href' => 'admin',
+      '#options' => array(
+        'attributes' => array(
+          'title' => t('Admin menu'),
+          'class' => array('icon', 'icon-menu'),
+        ),
       ),
     ),
-    'tray' => $menu,
+    '#tray' => $menu,
     '#weight' => -15,
   );
 
diff --git a/core/modules/user/user.module b/core/modules/user/user.module
index 240a277..61cb276 100644
--- a/core/modules/user/user.module
+++ b/core/modules/user/user.module
@@ -2951,22 +2951,24 @@ function user_toolbar() {
 
   $items['user'] = array(
     '#type' => 'toolbar_item',
-    '#text' => user_format_name($user),
-    '#path' => 'user',
-    '#options' => array(
-      'html' => FALSE,
-      'attributes' => array(
-        'title' => t('My account'),
-        'class' => array('icon', 'icon-user'),
+    '#tab' => array(
+      '#type' => 'link',
+      '#title' => user_format_name($user),
+      '#href' => 'user',
+      '#options' => array(
+        'attributes' => array(
+          'title' => t('My account'),
+          'class' => array('icon', 'icon-user'),
+        ),
       ),
     ),
-    'tray' => array(
+    '#tray' => array(
       '#heading' => t('User account actions'),
       'user_links' => array(
         '#theme' => 'links__toolbar_user',
         '#links' => $links,
         '#attributes' => array(
-          'class' => array('menu',),
+          'class' => array('menu'),
         ),
       ),
     ),