diff --git a/core/modules/system/css/system.admin.css b/core/modules/system/css/system.admin.css
index 203f7d2..f45921d 100644
--- a/core/modules/system/css/system.admin.css
+++ b/core/modules/system/css/system.admin.css
@@ -48,7 +48,7 @@ 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 3af30c8..a660465 100644
--- a/core/modules/system/system.admin.inc
+++ b/core/modules/system/system.admin.inc
@@ -389,16 +389,34 @@ function theme_admin_page($variables) {
     }
   }
 
-  $system_compact_link = array('#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()),
+    '#theme_wrappers' => array('container'),
+    '#wrapper_container_attributes' => array(
+      'class' => array('compact-link'),
+    ),
+  );
+  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.');
+  }
+
   $output = '<div class="admin clearfix">';
   $output .= drupal_render($system_compact_link);
-
   foreach ($container as $id => $data) {
     $output .= '<div class="' . $id . ' clearfix">';
     $output .= $data;
     $output .= '</div>';
   }
   $output .= '</div>';
+
   return $output;
 }
 
@@ -449,7 +467,25 @@ function theme_system_admin_index($variables) {
     }
   }
 
-  $system_compact_link = array('#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()),
+    '#theme_wrappers' => array('container'),
+    '#wrapper_container_attributes' => array(
+      'class' => array('compact-link'),
+    ),
+  );
+  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.');
+  }
+
   $output = '<div class="admin clearfix">';
   $output .= drupal_render($system_compact_link);
   foreach ($container as $id => $data) {
diff --git a/core/modules/system/system.module b/core/modules/system/system.module
index f4bf194..e03e468 100644
--- a/core/modules/system/system.module
+++ b/core/modules/system/system.module
@@ -182,9 +182,6 @@ function system_theme() {
       'variables' => array('menu_items' => NULL),
       'file' => 'system.admin.inc',
     ),
-    'system_compact_link' => array(
-      'variables' => array(),
-    ),
   ));
 }
 
@@ -2702,24 +2699,6 @@ function system_time_zones($blank = NULL) {
 }
 
 /**
- * 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/lib/Drupal/user/Form/UserPermissionsForm.php b/core/modules/user/lib/Drupal/user/Form/UserPermissionsForm.php
index a0b29ee..ce05f27 100644
--- a/core/modules/user/lib/Drupal/user/Form/UserPermissionsForm.php
+++ b/core/modules/user/lib/Drupal/user/Form/UserPermissionsForm.php
@@ -104,8 +104,27 @@ public function buildForm(array $form, array &$form_state) {
     }
     asort($modules);
 
+    $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()),
+      '#theme_wrappers' => array('container'),
+      '#wrapper_container_attributes' => array(
+        'class' => array('compact-link'),
+      ),
+    );
+    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.');
+    }
+
     $form['system_compact_link'] = array(
-      '#theme' => 'system_compact_link',
+      '#markup' => drupal_render($system_compact_link),
     );
 
     $form['permissions'] = array(