This example how to use the Handles child element to create define handles for a VML shape.
<!-- Include the VML behavior -->
<style>v\:* { behavior:url(#default#VML);display:inline-block }</style>
<!-- Declare the VML namespace -->
<xml:namespace ns="urn:schemas-microsoft-com:vml" prefix="v" />
<v:shape style="width:90pt;height:54pt;"strokecolor="red" strokeweight="2pt"
coordsize="21600,21600" adj="11304,6600"
path="m@0,0l@0@1,0@1,0@2@0@2@0,21600,21600,10800xe">
<v:formulas>
<v:f eqn="val #0"/>
<v:f eqn="val #1"/>
<v:f eqn="sum height 0 #1"/>
<v:f eqn="sum 10800 0 #1"/>
<v:f eqn="sum width 0 #0"/>
<v:f eqn="prod @4 @3 10800"/>
<v:f eqn="sum width 0 @5"/>
</v:formulas>
<v:handles>
<v:h position="#0,#1" xrange="0,21600" yrange="0,10800"/>
</v:handles>
</v:shape>