This paper introduces a new tone mapping operator that performs local linear adjustments on small overlapping windows over the entire input image. While each window applies a local linear adjustment that preserves the monotonicity of the radiance values, the problem is implicitly cast as one of global optimization that satisfies the local constraints defined on each of the overlapping windows. Local constraints take the form of a guidance map that can be used to effectively suppress local high contrast while preserving details. Using this method, image structures can be preserved even in challenging high dynamic range (HDR) images that contain either abrupt radiance change, or relatively smooth but salient transitions. Another benefit of our formulation is that it can be used to synthesize HDR images from low dynamic range (LDR) images.