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It is being reported that one of our favorite celebrities, Jennifer Aniston, has been getting quite cozy with actor, screenwriter and director Justin Theroux.

He wrote the screenplay for Ironman 2 and co-wrote the Ben Stiller directed and Oscar nominated Tropic Thunder.

Our friends over at X-17 Online are exclusively reporting that the two were spotted at the Tower Bar Restaurant, located in West Hollywood’s Sunset Towers Hotel. They were reportedly enjoying a “romantic” dinner date.

Their source revealed, “Jen and Justin have recently started dating. They’ve known each other for a while, but they’re more than friends now. They’re cautious — they are both taking it slowly.”

Aniston, who likes to keep her relationships on the down-low, arrived separately. The couple spent three hours at the restaurant before leaving together from an underground garage, in a chauffeur driven vehicle.

The new couple reportedly ducked down in the backseat to avoid being captured by paparazzi, as they were being whisked away to Jen’s Beverly Hills mansion.

Since her 2005 divorce from Brad Pitt, Jen has hooked up with Vince Vaughn, Paul Sculfor and John Mayer. It has been two years since she has settled into a serious relationship. Could this be the one?

Aniston landed at #21 on Forbes 2011 Celebrity 100 list, a yearly poll that factors six criteria in ranking the most successful entertainers.

Photo Credit: Sean Thorton / WENN