A shear flow aerodynamic theory for steady incompressible flows is presented for both the lifting and non lifting problems. The slow variation of the boundary layer thickness is considered. The slowly varying behavior is treated by using multitime scales. The analysis begins with the elementary wavy wall problem and, through Fourier superpositions over the wave number space, the shear flow equivalents to the aerodynamic transfer functions of classical potential flow are obtained. The aerodynamic transfer functions provide integral equations which relate the wall pressure and the upwash. Computational results are presented for the pressure distribution, the lift coefficient, and the center of pressure travel along a two dimensional flat plate in a shear flow. The aerodynamic load is decreased by the shear layer, compared to the potential flow. The variable thickness shear layer decreases it less than the uniform thickness shear layer based upon equal maximum shear layer thicknesses.