Well... here's what I did. I bought one length of aluminum towel rail(800mm, 3/4" dia, also choose a good colour at this stage), plastic endcaps(3/4" make sure they're tight fitting, usually they won't slip on at all, no problem read on), set of spare foam bike handle grips and some heavy(800lbs will do) line(all for no more than NZ$10)
First cut the tubing in half and to size, 300 - 400mm will do, mine is around 350mm.
Drill a set of holes at each end about 25mm from the tips, mine was drilled through one side only at the bottom, the rear hole at the top is for harness attachment. Debur the holes carefully to prevent burs from cutting the string. For a C-quad drill the back holes for harness connection about 25-30mm lower than the top hole.
Then bend the tube in the middle so that the bottom tips of the handles are forward 30-40mm from the top when held upright. Carefull not to buckle or break the tubing as aluminum is quite brittle, I used a bending spring insert to prevent this. Carefully heating the inside of the tube also helps a little but not too much as to cause the aluminum to oxidise and become brittle etc. I've since found a alloy that bends nicely over my knee/garden fencepost and still remains more than strong enough for the purpose(I've flown my 4.2 C-quad in dangerous winds using these without hassle)
Slip the foam handles onto the tubing just below the top holes and glue in place using some contact adhesive.
Cut 4 lengths of string of about 500mm each(they need to be long as you might want to tie knots into them, 5-6 knots can shorten them quite a bit) as well as another 2 of about 50mm. Slip the 500mm lengths through the front holes and tie overhand knots at each end, make sure to lock these knots so the don't come loose. The 2 50mm lengths go through the back holes in the same fashion. The reason why I seperate the top line and don't use a single piece of line between the connection line and the harness attachment line is because this line tends to want to slide back and forthe in the tubing, either cutting through itself or slipping that sensitive web of skin between thumb and forefinger with the line back into the hole...ouchy!(I've flown with someone elses handles the used to do this)
Put the end caps into some hot water and slip them onto the tips while soft...
I have made some Revolution style handles in the same way using 10mm stainless steel hydraulic tubing and some hydraulic tubing insulation from the same place. Cost me less than NZ$5 to make and I've successfully used these to fly powerfull quad foils when I accidentially left my handles at home one time.
Alternatively you could make them from PVC conduit to the same dimensions as above. The heavier grade is preferable for powerkites. Bending the PVC is easier than the aluminium and only requires a little heating. To prevent the tubing from collapsing and kinking entirely you can use a bending spring or alternatively fill it with course sand. Heating can be done over a stove hotplate. Be carefull not to melt or burn the plastic or yourself.
Modify at will!!!