Drupal 8.0.0 beta 12. More info: https://www.drupal.org/node/2514176

core/modules/toolbar/templates/menu--toolbar.html.twig

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+{#
+/**
+ * @file
+ * Default theme implementation to display a toolbar 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.
+ *   - url: The menu link url, instance of \Drupal\Core\Url
+ *   - localized_options: Menu link localized options.
+ *
+ * @ingroup themeable
+ */
+#}
+{% import _self as menus %}
+
+{#
+  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, attributes, 0) }}
+
+{% macro menu_links(items, attributes, menu_level) %}
+  {% import _self as menus %}
+  {% if items %}
+    {% if menu_level == 0 %}
+      <ul{{ attributes.addClass('toolbar-menu') }}>
+    {% else %}
+      <ul class="toolbar-menu">
+    {% endif %}
+      {% for item in items %}
+        <li{{ item.attributes }}>
+          {{ link(item.title, item.url) }}
+          {% if item.below %}
+            {{ menus.menu_links(item.below, attributes, menu_level + 1) }}
+          {% endif %}
+        </li>
+      {% endfor %}
+    </ul>
+  {% endif %}
+{% endmacro %}

core/modules/toolbar/templates/toolbar.html.twig

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+{#
+/**
+ * @file
+ * Default theme implementation for the administrative toolbar.
+ *
+ * Available variables:
+ * - attributes: HTML attributes for the wrapper.
+ * - toolbar_attributes: HTML attributes to apply to the toolbar.
+ * - toolbar_heading: The heading or label for the toolbar.
+ * - tabs: List of tabs for the toolbar.
+ *   - attributes: HTML attributes for the tab container.
+ *   - link: Link or button for the menu tab.
+ * - trays: Toolbar tray list, each associated with a tab. Each tray in trays
+ *   contains:
+ *   - attributes: HTML attributes to apply to the tray.
+ *   - label: The tray's label.
+ *   - links: The tray menu links.
+ * - remainder: Any non-tray, non-tab elements left to be rendered.
+ *
+ * @see template_preprocess_toolbar()
+ *
+ * @ingroup themeable
+ */
+#}
+<div{{ attributes.addClass('toolbar') }}>
+  <nav{{ toolbar_attributes.addClass('toolbar-bar') }}>
+    <h2 class="visually-hidden">{{ toolbar_heading }}</h2>
+    {% for tab in tabs %}
+      <div{{ tab.attributes.addClass('toolbar-tab') }}>{{ tab.link }}</div>
+    {% endfor %}
+  </nav>
+  {% for tray in trays %}
+    {% spaceless %}
+    <div{{ tray.attributes }}>
+    {% if tray.label %}
+      <nav class="toolbar-lining" role="navigation" aria-label="{{ tray.label }}">
+          <h3 class="toolbar-tray-name visually-hidden">{{ tray.label }}</h3>
+    {% else %}
+      <nav class="toolbar-lining" role="navigation">
+    {% endif %}
+        {{ tray.links }}
+      </nav>
+    </div>
+    {% endspaceless %}
+  {% endfor %}
+  {{ remainder }}
+</div>