Index: includes/common.inc
===================================================================
RCS file: /cvs/drupal/drupal/includes/common.inc,v
retrieving revision 1.1015
diff -u -p -r1.1015 common.inc
--- includes/common.inc	13 Oct 2009 05:37:45 -0000	1.1015
+++ includes/common.inc	13 Oct 2009 18:31:48 -0000
@@ -2579,6 +2579,7 @@ function drupal_attributes(array $attrib
  */
 function l($text, $path, array $options = array()) {
   global $language_url;
+  static $bootstrapped = FALSE;
 
   // Merge in defaults.
   $options += array(
@@ -2598,7 +2599,28 @@ function l($text, $path, array $options 
     $options['attributes']['title'] = strip_tags($options['attributes']['title']);
   }
 
-  return '<a href="' . check_plain(url($path, $options)) . '"' . drupal_attributes($options['attributes']) . '>' . ($options['html'] ? $text : check_plain($text)) . '</a>';
+  $variables = array(
+    'text' => $options['html'] ? $text : check_plain($text),
+    'href' => check_plain(url($path, $options)),
+    'attributes' => $options['attributes'],
+  );
+  if ($bootstrapped || (drupal_get_bootstrap_phase() == DRUPAL_BOOTSTRAP_FULL)) {
+    // Only call theme() if Drupal has been fully bootstrapped.
+    $bootstrapped = TRUE;
+    return theme('link', $variables);
+  }
+  else {
+    return theme_link($variables);
+  }
+}
+
+/**
+ * Theme an internal Drupal link.
+ *
+ * @param $variables
+ */
+function theme_link($variables) {
+  return '<a href="' . $variables['href'] . '"' . drupal_attributes($variables['attributes']) . '>' . $variables['text'] . '</a>';
 }
 
 /**
@@ -4911,6 +4933,9 @@ function drupal_common_theme() {
     'indentation' => array(
       'arguments' => array('size' => 1),
     ),
+    'link' => array(
+      'arguments' => array('text' => NULL, 'href' => NULL, 'attributes' => array()),
+    ),
     // from pager.inc
     'pager' => array(
       'arguments' => array('tags' => array(), 'element' => 0, 'parameters' => array(), 'quantity' => 9),
Index: modules/simpletest/tests/common.test
===================================================================
RCS file: /cvs/drupal/drupal/modules/simpletest/tests/common.test,v
retrieving revision 1.83
diff -u -p -r1.83 common.test
--- modules/simpletest/tests/common.test	11 Oct 2009 02:14:43 -0000	1.83
+++ modules/simpletest/tests/common.test	13 Oct 2009 18:31:49 -0000
@@ -4,7 +4,7 @@
 /**
  * Tests for URL generation functions.
  */
-class CommonURLUnitTest extends DrupalUnitTestCase {
+class CommonURLUnitTest extends DrupalWebTestCase {
   public static function getInfo() {
     return array(
       'name' => 'URL generation tests',