diff --git a/core/includes/theme.inc b/core/includes/theme.inc
index 4d134b5..d90c3a9 100644
--- a/core/includes/theme.inc
+++ b/core/includes/theme.inc
@@ -2656,12 +2656,9 @@ function drupal_common_theme() {
       'template' => 'pager',
     ),
     // From menu.inc.
-    'menu_link' => array(
-      'render element' => 'element',
-    ),
-    'menu_tree' => array(
-      'render element' => 'tree',
-      'template' => 'menu-tree',
+    'menu' => array(
+      'variables' => array('items' => array()),
+      'template' => 'menu',
     ),
     'menu_local_task' => array(
       'render element' => 'element',
diff --git a/core/lib/Drupal/Core/CoreServiceProvider.php b/core/lib/Drupal/Core/CoreServiceProvider.php
index a006a98..3dc17a1 100644
--- a/core/lib/Drupal/Core/CoreServiceProvider.php
+++ b/core/lib/Drupal/Core/CoreServiceProvider.php
@@ -84,6 +84,7 @@ public static function registerTwig(ContainerBuilder $container) {
 
      $twig_extension = new Definition('Drupal\Core\Template\TwigExtension');
      $twig_extension->addMethodCall('setGenerators', array(new Reference('url_generator')));
+     $twig_extension->addMethodCall('setLinkGenerator', array(new Reference('link_generator')));
 
     $container->register('twig', 'Drupal\Core\Template\TwigEnvironment')
       ->addArgument(new Reference('twig.loader'))
diff --git a/core/lib/Drupal/Core/Menu/MenuLinkTree.php b/core/lib/Drupal/Core/Menu/MenuLinkTree.php
index ddf924c..62ac7ee 100644
--- a/core/lib/Drupal/Core/Menu/MenuLinkTree.php
+++ b/core/lib/Drupal/Core/Menu/MenuLinkTree.php
@@ -12,6 +12,7 @@
 use Drupal\Core\Controller\ControllerResolverInterface;
 use Drupal\Core\Routing\RouteMatchInterface;
 use Drupal\Core\Routing\RouteProviderInterface;
+use Drupal\Core\Template\Attribute;
 
 /**
  * Implements the loading, transforming and rendering of menu link trees.
@@ -197,8 +198,8 @@ public function transform(array $tree, array $manipulators) {
   /**
    * {@inheritdoc}
    */
-  public function build(array $tree) {
-    $build = array();
+  public function build(array $tree, $level = 0) {
+    $items = array();
 
     foreach ($tree as $data) {
       $class = array();
@@ -225,31 +226,40 @@ public function build(array $tree) {
       }
 
       // Allow menu-specific theme overrides.
-      $element['#theme'] = 'menu_link__' . strtr($link->getMenuName(), '-', '_');
-      $element['#attributes']['class'] = $class;
-      $element['#title'] = $link->getTitle();
-      $element['#url'] = $link->getUrlObject();
-      $element['#below'] = $data->subtree ? $this->build($data->subtree) : array();
+      $element = array();
+      $element['attributes'] = new Attribute();
+      $element['attributes']['class'] = $class;
+      $element['title'] = $link->getTitle();
+      $element['url'] = $link->getUrlObject();
+      $element['below'] = $data->subtree ? $this->build($data->subtree, $level + 1) : array();
       if (isset($data->options)) {
-        $element['#url']->setOptions(NestedArray::mergeDeep($element['#url']->getOptions(), $data->options));
+        $element['url']->setOptions(NestedArray::mergeDeep($element['url']->getOptions(), $data->options));
       }
-      $element['#original_link'] = $link;
+      $element['original_link'] = $link;
       // Index using the link's unique ID.
-      $build[$link->getPluginId()] = $element;
+      $items[$link->getPluginId()] = $element;
     }
-    if ($build) {
+
+    if (!$items) {
+      return array();
+    }
+    elseif ($level == 0) {
+      $build = array();
       // Make sure drupal_render() does not re-order the links.
       $build['#sorted'] = TRUE;
       // Get the menu name from the last link.
       $menu_name = $link->getMenuName();
       // Add the theme wrapper for outer markup.
       // Allow menu-specific theme overrides.
-      $build['#theme_wrappers'][] = 'menu_tree__' . strtr($menu_name, '-', '_');
+      $build['#theme'] = 'menu__' . strtr($menu_name, '-', '_');
+      $build['#items'] = $items;
       // Set cache tag.
       $build['#cache']['tags']['menu'][$menu_name] = $menu_name;
+      return $build;
+    }
+    else {
+      return $items;
     }
-
-    return $build;
   }
 
   /**
diff --git a/core/lib/Drupal/Core/Template/TwigExtension.php b/core/lib/Drupal/Core/Template/TwigExtension.php
index cf3500e..401e2c8 100644
--- a/core/lib/Drupal/Core/Template/TwigExtension.php
+++ b/core/lib/Drupal/Core/Template/TwigExtension.php
@@ -13,6 +13,8 @@
 namespace Drupal\Core\Template;
 
 use Drupal\Core\Routing\UrlGeneratorInterface;
+use Drupal\Core\Url;
+use Drupal\Core\Utility\LinkGeneratorInterface;
 
 /**
  * A class providing Drupal Twig extensions.
@@ -31,6 +33,13 @@ class TwigExtension extends \Twig_Extension {
   protected $urlGenerator;
 
   /**
+   * The link generator.
+   *
+   * @var \Drupal\Core\Utility\LinkGeneratorInterface
+   */
+  protected $linkGenerator;
+
+  /**
    * Constructs \Drupal\Core\Template\TwigExtension.
    *
    * @param \Drupal\Core\Routing\UrlGeneratorInterface $url_generator
@@ -42,6 +51,19 @@ public function setGenerators(UrlGeneratorInterface $url_generator) {
   }
 
   /**
+   * Sets the link generator.
+   *
+   * @param \Drupal\Core\Utility\LinkGeneratorInterface $link_generator
+   *   The link generator.
+   *
+   * @return $this
+   */
+  public function setLinkGenerator(LinkGeneratorInterface $link_generator) {
+    $this->linkGenerator = $link_generator;
+    return $this;
+  }
+
+  /**
    * {@inheritdoc}
    */
   public function getFunctions() {
@@ -53,6 +75,7 @@ public function getFunctions() {
       new \Twig_SimpleFunction('url', array($this, 'getUrl'), array('is_safe_callback' => array($this, 'isUrlGenerationSafe'))),
       new \Twig_SimpleFunction('path', array($this, 'getPath'), array('is_safe_callback' => array($this, 'isUrlGenerationSafe'))),
       new \Twig_SimpleFunction('url_from_path', array($this, 'getUrlFromPath'), array('is_safe_callback' => array($this, 'isUrlGenerationSafe'))),
+      new \Twig_SimpleFunction('link_from_url', array($this, 'getLinkFromUrl')),
     );
   }
 
@@ -175,6 +198,21 @@ public function getUrlFromPath($path, $options = array()) {
   }
 
   /**
+   * Gets a rendered link from an url object.
+   *
+   * @param string $text
+   *   The link text for the anchor tag as a translated string.
+   * @param \Drupal\Core\Url $url
+   *   The URL object used for the link.
+   *
+   * @return string
+   *   An HTML string containing a link to the given url.
+   */
+  public function getLinkFromUrl($text, Url $url) {
+    return $this->linkGenerator->generateFromUrl($text, $url);
+  }
+
+  /**
    * Determines at compile time whether the generated URL will be safe.
    *
    * Saves the unneeded automatic escaping for performance reasons.
diff --git a/core/modules/system/templates/menu.html.twig b/core/modules/system/templates/menu.html.twig
new file mode 100644
index 0000000..0722334
--- /dev/null
+++ b/core/modules/system/templates/menu.html.twig
@@ -0,0 +1,40 @@
+{#
+/**
+ * @file
+ * Default theme implementation to display a menu.
+ *
+ * Available variables:
+ * - menu_name: The machine name of the menu.
+ * - items: A nested list of menu items. Each menu item contains:
+ *   - attributes: HTML attributes for the menu item.
+ *   - below: The menu item child items.
+ *   - title: The menu link title.
+ *   - href: The menu link url.
+ *   - localized_options: Menu link localized options.
+ *
+ * @ingroup themeable
+ */
+#}
+{% import _self as menus %}
+{# @TODO Add a nav element around.#}
+
+{#We call a macro which calls itself to render the full tree.
+@see http://twig.sensiolabs.org/doc/tags/macro.html
+#}
+{{ menus.menu_links(items, 0) }}
+
+{% macro menu_links(items, menu_level) %}
+  {% import _self as menus %}
+  {% if items %}
+    <ul class="menu">
+      {% for item in items %}
+        <li{{ item.attributes }}>
+          {{ link_from_url(item.title, item.url) }}
+          {% if item.below %}
+            {{ menus.menu_links(item.below, menu_level + 1) }}
+          {% endif %}
+        </li>
+      {% endfor %}
+    </ul>
+  {% endif %}
+{% endmacro %}