diff --git a/menu_attributes.module b/menu_attributes.module
index 894d5f6..6d0451f 100644
--- a/menu_attributes.module
+++ b/menu_attributes.module
@@ -279,3 +279,79 @@ function menu_attributes_form_menu_configure_alter(&$form, $form_state) {
     $form['attributes']['#pre_render'][] = 'vertical_tabs_form_pre_render';
   }
 }
+
+/**
+ * Implements hook_theme_registry_alter().
+ */
+function menu_attributes_theme_registry_alter(&$registry) {
+  $registry['links']['function'] = 'menu_attributes_theme_links';
+}
+
+/**
+ * Return a themed set of links.
+ *
+ * @param $links
+ *   A keyed array of links to be themed.
+ * @param $attributes
+ *   A keyed array of attributes
+ *
+ * @return
+ *   A string containing an unordered list of links.
+ */
+function menu_attributes_theme_links($links, $attributes = array('class' => 'links')) {
+  global $language;
+  $output = '';
+
+  if (count($links) > 0) {
+    $output = '<ul'. drupal_attributes($attributes) .'>';
+
+    $num_links = count($links);
+    $i = 1;
+
+    foreach ($links as $key => $link) {
+      $class = $key;
+
+      // Add first, last and active classes to the list of links to help out themers.
+      if ($i == 1) {
+        $class .= ' first';
+      }
+      if ($i == $num_links) {
+        $class .= ' last';
+      }
+      if (isset($link['href']) && ($link['href'] == $_GET['q'] || ($link['href'] == '<front>' && drupal_is_front_page()))
+          && (empty($link['language']) || $link['language']->language == $language->language)) {
+        $class .= ' active';
+      }
+      $output .= '<li'. drupal_attributes(array('class' => $class)) .'>';
+
+      if (isset($link['href'])) {
+        // Remove disabled attributes.
+        foreach ($link['attributes'] as $attribute => $value) {
+          if (!variable_get("menu_attributes_{$attribute}_enable", 1)) {
+            unset($link['attributes'][$attribute]);
+          }
+        }
+        // Pass in $link as $options, they share the same keys.
+        $output .= l($link['title'], $link['href'], $link);
+      }
+      else if (!empty($link['title'])) {
+        // Some links are actually not links, but we wrap these in <span> for adding title and class attributes
+        if (empty($link['html'])) {
+          $link['title'] = check_plain($link['title']);
+        }
+        $span_attributes = '';
+        if (isset($link['attributes'])) {
+          $span_attributes = drupal_attributes($link['attributes']);
+        }
+        $output .= '<span'. $span_attributes .'>'. $link['title'] .'</span>';
+      }
+
+      $i++;
+      $output .= "</li>\n";
+    }
+
+    $output .= '</ul>';
+  }
+
+  return $output;
+}