FIG. 1 is a perspective view of front, right and top plan of a faucet and handle set showing our new design;

FIG. 2 is a front view thereof;

FIG. 3 is a rear view thereof;

FIG. 4 is a top plan view thereof;

FIG. 5 is a bottom view thereof;

FIG. 6 is a right side view thereof; the left side view being mirror image thereof; and,

FIG. 7 is a cross sectional view at 7—7 in FIG. 6.

The portions of the article in broken lines are shown for illustrative purposes only and form no part of the claimed design.