Index: wp-includes/class-wp-admin-bar.php
===================================================================
--- wp-includes/class-wp-admin-bar.php	(revision 32646)
+++ wp-includes/class-wp-admin-bar.php	(working copy)
@@ -503,7 +503,7 @@
 				endif;
 				?>><?php
 			else:
-				?><div class="ab-item ab-empty-item" <?php echo $aria_attributes;
+				?><a href="#wp-admin-bar-<?php esc_attr_e( $node->id ); ?>" class="ab-item ab-empty-item" <?php echo $aria_attributes;
 				if ( ! empty( $node->meta['title'] ) ) :
 					?> title="<?php echo esc_attr( $node->meta['title'] ); ?>"<?php
 				endif;
@@ -511,12 +511,7 @@
 			endif;
 
 			echo $node->title;
-
-			if ( $has_link ) :
 				?></a><?php
-			else:
-				?></div><?php
-			endif;
 
 			if ( $is_parent ) :
 				?><div class="ab-sub-wrapper"><?php