Index: wp-content/themes/twentytwelve/style.css
===================================================================
--- wp-content/themes/twentytwelve/style.css	(revision 22112)
+++ wp-content/themes/twentytwelve/style.css	(working copy)
@@ -460,13 +460,27 @@
 }
 
 /* Assistive text */
-.skip-link,
-.screen-reader-text,
 .assistive-text {
 	position: absolute !important;
 	clip: rect(1px, 1px, 1px, 1px);
 }
+.main-navigation .assistive-text:hover,
+.main-navigation .assistive-text:active,
+.main-navigation .assistive-text:focus {
+	background: #fff;
+	border: 2px solid #333;
+	border-radius: 3px;
+	clip: auto !important;
+	color: #000;
+	font-size: 12px;
+	padding: 12px;
+	position: absolute;
+	top: 5px;
+	left: 5px;
+	z-index: 100000; /* Above WP toolbar */
+}
 
+
 /* Page structure */
 .site {
 	padding: 0 24px;
@@ -1656,8 +1670,6 @@
 /* =IE 7 and 8
 ----------------------------------------------- */
 
-.ie .skip-link,
-.ie .screen-reader-text,
 .ie .assistive-text {
 	clip: rect(1px 1px 1px 1px); /* IE7 */
 }
Index: wp-content/themes/twentytwelve/header.php
===================================================================
--- wp-content/themes/twentytwelve/header.php	(revision 22112)
+++ wp-content/themes/twentytwelve/header.php	(working copy)
@@ -38,7 +38,7 @@
 
 		<nav id="site-navigation" class="main-navigation" role="navigation">
 			<h3 class="menu-toggle"><?php _e( 'Menu', 'twentytwelve' ); ?></h3>
-			<div class="skip-link assistive-text"><a href="#content" title="<?php esc_attr_e( 'Skip to content', 'twentytwelve' ); ?>"><?php _e( 'Skip to content', 'twentytwelve' ); ?></a></div>
+			<a class="assistive-text" href="#content" title="<?php esc_attr_e( 'Skip to content', 'twentytwelve' ); ?>"><?php _e( 'Skip to content', 'twentytwelve' ); ?></a>
 			<?php wp_nav_menu( array( 'theme_location' => 'primary', 'menu_class' => 'nav-menu' ) ); ?>
 		</nav><!-- #site-navigation -->