Charlize Theron opened up about her budding relationship with Sean Penn in an Esquire Magazine's May cover story.

According to the magazine, the 39-year-old "Dark Places" actress reflects that she and Penn were drawn to one another based on a mutual respect for their Academy Award winning film careers.

"We've been friends for twenty years," she said. "He was married [to ex-wife Robin Wright], I was in a long-term relationship [with Stuart Townsend], our spouses–not regularly, but we were in each other's lives. I think our friendship stemmed from mutual respect–more on my end, because I really didn't have a body of work twenty years ago, but my love and passion for making films-that was our common ground."

Theron later touched on what an advantage she feels it is for people to be friends prior to entering into a relationship, adding she's convinced it adds substance to any union and gives it a kind of foundation that otherwise may not be as present.

Earlier this year, US magazine reports the 54-year-old Penn sang a similar tune in singing Theron's praises, raving he sees their union differently from all other relationships he's been involved in, including his marriages to former wives Madonna and Wright.

 "I wouldn't even consider [Charlize] a third marriage, I'd consider it a first marriage on its own terms if I got married again," he said. "I mean, I like the tradition."

Theron won an Oscar in 2003 for her role in "Monster" while Penn has won Academy Awards for his roles in "Mystic River" and "Milk."

Theron has also starred in such flicks as "The Devil's Advocate," "Might Joe Young," "The Cider House Rules," "North Country," "Reindeer Games, "The Legend of Bagger Vance" and "Men of Honor."