diff --git a/core/modules/system/css/system.admin.css b/core/modules/system/css/system.admin.css
index c600539..17ec12f 100644
--- a/core/modules/system/css/system.admin.css
+++ b/core/modules/system/css/system.admin.css
@@ -59,7 +59,7 @@ div.admin .expert-link {
 }
 
 /**
- * Markup generated by theme_system_compact_link().
+ * System compact link: to toggle the display of description text.
  */
 .compact-link {
   margin: 0 0 0.5em 0;
diff --git a/core/modules/system/system.admin.inc b/core/modules/system/system.admin.inc
index 957db86..d2e2c6f 100644
--- a/core/modules/system/system.admin.inc
+++ b/core/modules/system/system.admin.inc
@@ -995,15 +995,37 @@ function theme_admin_page($variables) {
     }
   }
 
-  $output = '<div class="admin clearfix">';
-  $output .= theme('system_compact_link');
+  $system_compact_link = array(
+    '#type' => 'link',
+    '#href' => 'admin/compact/off',
+    '#title' => t('Show descriptions'),
+    '#attributes' => array(
+      'title' => t('Expand layout to include descriptions.'),
+    ),
+    '#options' => array('query' => drupal_get_destination()),
+  );
+  if (!system_admin_compact_mode()) {
+    $system_compact_link['#href'] = 'admin/compact/on';
+    $system_compact_link['#title'] = t('Hide descriptions');
+    $system_compact_link['#attributes']['title'] = t('Compress layout by hiding descriptions.');
+  }
+  $system_compact = array(
+    '#theme' => 'container',
+    '#children' => drupal_render($system_compact_link),
+    '#attributes' => array(
+      'class' => array('compact-link'),
+    ),
+  );
 
+  $output = '<div class="admin clearfix">';
+  $output .= drupal_render($system_compact);
   foreach ($container as $id => $data) {
     $output .= '<div class="' . $id . ' clearfix">';
     $output .= $data;
     $output .= '</div>';
   }
   $output .= '</div>';
+
   return $output;
 }
 
@@ -1047,8 +1069,30 @@ function theme_system_admin_index($variables) {
     }
   }
 
+  $system_compact_link = array(
+    '#type' => 'link',
+    '#href' => 'admin/compact/off',
+    '#title' => t('Show descriptions'),
+    '#attributes' => array(
+      'title' => t('Expand layout to include descriptions.'),
+    ),
+    '#options' => array('query' => drupal_get_destination()),
+  );
+  if (!system_admin_compact_mode()) {
+    $system_compact_link['#href'] = 'admin/compact/on';
+    $system_compact_link['#title'] = t('Hide descriptions');
+    $system_compact_link['#attributes']['title'] = t('Compress layout by hiding descriptions.');
+  }
+  $system_compact = array(
+    '#theme' => 'container',
+    '#children' => drupal_render($system_compact_link),
+    '#attributes' => array(
+      'class' => array('compact-link'),
+    ),
+  );
+
   $output = '<div class="admin clearfix">';
-  $output .= theme('system_compact_link');
+  $output .= drupal_render($system_compact);
   foreach ($container as $id => $data) {
     $output .= '<div class="' . $id . ' clearfix">';
     $output .= $data;
diff --git a/core/modules/system/system.module b/core/modules/system/system.module
index 87fe50d..c5e5155 100644
--- a/core/modules/system/system.module
+++ b/core/modules/system/system.module
@@ -184,9 +184,6 @@ function system_theme() {
     'system_powered_by' => array(
       'variables' => array(),
     ),
-    'system_compact_link' => array(
-      'variables' => array(),
-    ),
     'system_date_format_localize_form' => array(
       'render element' => 'form',
     ),
@@ -3320,24 +3317,6 @@ function theme_system_powered_by() {
 }
 
 /**
- * Returns HTML for a link to show or hide inline help descriptions.
- *
- * @ingroup themeable
- */
-function theme_system_compact_link() {
-  $output = '<div class="compact-link">';
-  if (system_admin_compact_mode()) {
-    $output .= l(t('Show descriptions'), 'admin/compact/off', array('attributes' => array('title' => t('Expand layout to include descriptions.')), 'query' => drupal_get_destination()));
-  }
-  else {
-    $output .= l(t('Hide descriptions'), 'admin/compact/on', array('attributes' => array('title' => t('Compress layout by hiding descriptions.')), 'query' => drupal_get_destination()));
-  }
-  $output .= '</div>';
-
-  return $output;
-}
-
-/**
  * Attempts to get a file using Guzzle HTTP client and to store it locally.
  *
  * @param $url
diff --git a/core/modules/user/user.admin.inc b/core/modules/user/user.admin.inc
index 9361864..1488718 100644
--- a/core/modules/user/user.admin.inc
+++ b/core/modules/user/user.admin.inc
@@ -236,9 +236,29 @@ function theme_user_admin_permissions($variables) {
   foreach (element_children($form['role_names']) as $rid) {
     $header[] = array('data' => drupal_render($form['role_names'][$rid]), 'class' => array('checkbox'));
   }
+
   $system_compact_link = array(
-    '#theme' => 'system_compact_link',
+    '#type' => 'link',
+    '#href' => 'admin/compact/off',
+    '#title' => t('Show descriptions'),
+    '#attributes' => array(
+      'title' => t('Expand layout to include descriptions.'),
+    ),
+    '#options' => array('query' => drupal_get_destination()),
+  );
+  if (!system_admin_compact_mode()) {
+    $system_compact_link['#href'] = 'admin/compact/on';
+    $system_compact_link['#title'] = t('Hide descriptions');
+    $system_compact_link['#attributes']['title'] = t('Compress layout by hiding descriptions.');
+  }
+  $system_compact = array(
+    '#theme' => 'container',
+    '#children' => drupal_render($system_compact_link),
+    '#attributes' => array(
+      'class' => array('compact-link'),
+    ),
   );
+
   $table = array(
     '#theme' => 'table',
     '#header' => $header,
@@ -247,7 +267,7 @@ function theme_user_admin_permissions($variables) {
       'id' => 'permissions',
     ),
   );
-  $output = drupal_render($system_compact_link);
+  $output  = drupal_render($system_compact);
   $output .= drupal_render($table);
   $output .= drupal_render_children($form);
   return $output;