Cut 2 lining pieces 14x14 for inside of bag--if using 2 fq cut a 14x14 piece from each fq.
take the corduroy handle piece, fold and sew a 1/4 inch seam with RST. (right side together). be sure and backstitch well at the ends for turning. do not iron this before hand, you will iron after turning.... you'll see why in a few. do the same with the lining handle piece. (see photo)
after sewing the handles together, cut in half--if using 1 long piece. this will give you 2 handles.(If using 2 fq pieces you will already have sewn the 2 seperately).
I hope these directions made sense, but not too wordy. but hey, its my first tutorial! winkwink.