In this work, we address the low-complexity construction of shortened and punctured polar codes from a unified view. While several independent puncturing and shortening designs were attempted in the literature, our goal is a unique, low-complexity construction encompassing both techniques in order to achieve any code length and rate. We observe that our solution significantly reduces the construction complexity as compared to state-of-the-art solutions while providing a block error rate performance comparable to constructions that are highly optimized for specific lengths and rates. This makes the constructed polar codes highly suitable for practical application in future communication systems requiring a large set of polar codes with different lengths and rates.