Click on Debug > Break (or just CTRL+Break)
Type “!htrace –diff” without the quotation marks and then press Enter.
Note: By default, Windows Vista, Windows Server 2008, Windows 7 and Windows Server 2008 R2 keep a history of 4000 handles open and close operations.
With !htrace you can enable to keep a much higher history by doing the following:
Type “!htrace –enable 0x20000” without the quotation marks and then press Enter.
In this example, we are increasing the handle history to 128000 (decimal, 0x20000 hexadecimal).
Link:-
http://blogs.technet.com/b/yongrhee/archive/2011/12/19/how-to-troubleshoot-a-handle-leak.aspx