diff --git a/core/modules/shortcut/shortcut.module b/core/modules/shortcut/shortcut.module
index 8677c72..c7a647d 100644
--- a/core/modules/shortcut/shortcut.module
+++ b/core/modules/shortcut/shortcut.module
@@ -742,12 +742,14 @@ function shortcut_toolbar() {
 
   $items['shortcuts'] = array(
     'tab' => array(
-      'title' => t('Shortcuts'),
-      'href' => 'admin/config/user-interface/shortcut',
-      'html' => FALSE,
-      'attributes' => array(
-        'title' => t('Shortcuts'),
-        'class' => array('icon', 'icon-shortcut'),
+      '#title' => t('Shortcuts'),
+      '#href' => 'admin/config/user-interface/shortcut',
+      '#options' => array(
+        'html' => FALSE,
+        'attributes' => array(
+          'title' => t('Shortcuts'),
+          'class' => array('icon', 'icon-shortcut'),
+        ),
       ),
     ),
     'tray' => $links_tray,
diff --git a/core/modules/toolbar/toolbar.module b/core/modules/toolbar/toolbar.module
index e543326..625e61a 100644
--- a/core/modules/toolbar/toolbar.module
+++ b/core/modules/toolbar/toolbar.module
@@ -160,7 +160,7 @@ function template_preprocess_toolbar(&$variables) {
     // The 'overlay-displace-top' class pushes the overlay down, so it appears
     // below the toolbar.
     'class' => array('toolbar', 'overlay-displace-top'),
-    'role' => 'navigation'
+    'role' => 'navigation',
   ));
 
   // Provide a convenience variable for the themed tabs.
@@ -212,12 +212,14 @@ function toolbar_toolbar() {
   // The 'Home' tab is a simple link, with no corresponding tray.
   $items['home'] = array(
     'tab' => array(
-      'title' => t('Home'),
-      'href' => '<front>',
-      'html' => FALSE,
-      'attributes' => array(
-        'title' => t('Home page'),
-        'class' => array('icon', 'icon-home'),
+      '#title' => t('Home'),
+      '#href' => '<front>',
+      '#options' => array(
+        'html' => FALSE,
+        'attributes' => array(
+          'title' => t('Home page'),
+          'class' => array('icon', 'icon-home'),
+        ),
       ),
     ),
     'weight' => -20,
@@ -249,12 +251,14 @@ function toolbar_toolbar() {
 
   $items['administration'] = array(
     'tab' => array(
-      'title' => t('Menu'),
-      'href' => 'admin',
-      'html' => FALSE,
-      'attributes' => array(
-        'title' => t('Admin menu'),
-        'class' => array('icon', 'icon-menu'),
+      '#title' => t('Menu'),
+      '#href' => 'admin',
+      '#options' => array(
+        'html' => FALSE,
+        'attributes' => array(
+          'title' => t('Admin menu'),
+          'class' => array('icon', 'icon-menu'),
+        ),
       ),
     ),
     'tray' => $menu,
@@ -269,7 +273,7 @@ function toolbar_toolbar() {
  *
  * @return
  *   A renderable arrray, with two children:
- *   - 'tabs': an array of links, rendered by theme('links').
+ *   - 'tabs': an array of render elements, with default type 'link'.
  *   - 'trays': an array of render elements displayed when the corresponding tab
  *     is activated.
  */
@@ -278,7 +282,7 @@ function toolbar_view() {
   $build = array('#theme' => 'toolbar');
   $build['#attached']['library'][] = array('toolbar', 'toolbar');
 
-  // Get the configured breakpoint to switch from vertical to horizontal
+  // Get the configured breakpoints to switch from vertical to horizontal
   // toolbar presentation.
   $breakpoints = entity_load('breakpoint_group', 'module.toolbar.toolbar');
   if (!empty($breakpoints)) {
@@ -291,7 +295,8 @@ function($object) {return $object->mediaQuery;},
       'data' => $media_queries,
       'type' => 'setting',
     );
-    // // Load the breakpoints for toolbar.
+    // Load the breakpoints for toolbar.
+    // @todo: I think this duplicates the array_map() line above.
     foreach ($breakpoints->breakpoints as $key => $breakpoint) {
       $build['#attached']['js'][0]['data']['toolbar']['breakpoints'][$key] = $breakpoint->mediaQuery;
     }
@@ -306,34 +311,49 @@ function($object) {return $object->mediaQuery;},
   // Build the tabs and trays from the toolbar groups.
   $build['trays'] = array();
   $build['tabs'] = array(
-    '#theme' => 'links',
-    '#links' => array(),
+    '#theme' => 'item_list',
+    '#type' => 'ul',
+    '#items' => array(),
     '#attributes' => array(
       'class' => array('bar', 'clearfix'),
     ),
-    '#heading' => array('text' => t('Toolbar'), 'level' => 'h2', 'class' => 'element-invisible'),
+    'heading' => array(
+      '#type' => 'html_tag',
+      '#tag' => 'h2',
+      '#value' => t('Toolbar'),
+      '#attributes' => array(
+        'class' => 'element-invisible',
+      ),
+    ),
   );
+  // @todo Maybe define a new type with these defaults using
+  // hook_element_info().
   $tab_defaults = array(
-    'title' => '',
-    'href' => '',
-    'html' => FALSE,
-    'attributes' => new Attribute(),
+    '#type' => 'link',
+    '#title' => '',
+    '#href' => '',
+    '#options' => array(
+      'html' => FALSE,
+      'attributes' => new Attribute(),
+    ),
   );
 
   foreach ($toolbar_groups as $group => $items) {
     if ($tab = $items['tab']) {
       // Merge in the defaults.
+      // @todo Maybe merge in $tab_defaults['options'] separately.
       $tab += $tab_defaults;
+      // @todo Do we want to close this if block here?
     }
     // Register a tray if one is associated with this tab.
     if (!empty($items['tray'])) {
       // Provide an id, a data attribute linking each tab to the corresponding
       // tray and aria information.
-      $tab['attributes']['id'] = 'toolbar-tab-' . $group;
-      $tab['attributes']['data-toolbar-tray'] = $group;
-      $tab['attributes']['aria-owns'] = 'toolbar-tray-' . $group;
-      $tab['attributes']['role'] = 'button';
-      $tab['attributes']['aria-pressed'] = 'false';
+      $tab['#options']['attributes']['id'] = 'toolbar-tab-' . $group;
+      $tab['#options']['attributes']['data-toolbar-tray'] = $group;
+      $tab['#options']['attributes']['aria-owns'] = 'toolbar-tray-' . $group;
+      $tab['#options']['attributes']['role'] = 'button';
+      $tab['#options']['attributes']['aria-pressed'] = 'false';
 
       if (array_key_exists($group, $build['trays'])) {
         array_merge($build['trays'][$group], $items['tray']);
@@ -344,7 +364,7 @@ function($object) {return $object->mediaQuery;},
       }
     }
     // Assign the tabs to the build.
-    $build['tabs']['#links'][$group] = $tab;
+    $build['tabs']['#items'][$group] = $tab;
   }
 
   return $build;
diff --git a/core/modules/user/user.module b/core/modules/user/user.module
index 7dabb6d..7cc4bca 100644
--- a/core/modules/user/user.module
+++ b/core/modules/user/user.module
@@ -3040,12 +3040,14 @@ function user_toolbar() {
 
   $items['user'] = array(
     'tab' => array(
-      'title' => user_format_name($user),
-      'href' => 'user',
-      'html' => FALSE,
-      'attributes' => array(
-        'title' => t('My account'),
-        'class' => array('icon', 'icon-user'),
+      '#title' => user_format_name($user),
+      '#href' => 'user',
+      '#options' => array(
+        'html' => FALSE,
+        'attributes' => array(
+          'title' => t('My account'),
+          'class' => array('icon', 'icon-user'),
+        ),
       ),
     ),
     'tray' => $user_tray,