diff --git a/core/includes/common.inc b/core/includes/common.inc
index 540f42b..89a059d 100644
--- a/core/includes/common.inc
+++ b/core/includes/common.inc
@@ -2369,12 +2369,17 @@ function l($text, $path, array $options = array()) {
       $use_theme = FALSE;
     }
   }
-  if ($use_theme) {
-    return theme('link', array('text' => $text, 'path' => $path, 'options' => $options));
-  }
+
   // The result of url() is a plain-text URL. Because we are using it here
   // in an HTML argument context, we need to encode it properly.
-  return '<a href="' . check_plain(url($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));
+  $attributes = new Attribute($options['attributes']);
+
+  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..79bc2bc 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 $variables
- *   An associative array containing the keys 'text', 'path', and 'options'. See
- *   the l() function for information about these variables.
+ *   An associative array containing the keys 'title', 'href', and 'attributes'.
+ *   See the l() function for information about these variables.
  *
  * @see l()
  */
 function theme_link($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['title'] . '</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('title' => NULL, 'href' => NULL, 'attributes' => array()),
     ),
     'links' => array(
       'variables' => array('links' => array(), 'attributes' => array('class' => array('links')), 'heading' => array()),