21 – with that done, its time to finish the handle, select the entire faces, as in the image below.
22 – and hit delete, select the outer edges we will fill it with polygon face.
23 – still with edges selected go to Mesh>>Fill Hole.
24 – and now its filled with polygon face.
25 – select the face extrude it and then use scale and move tool to create a shape like in the image below.
for some reason, when I use the offset edge loop tool, it doesn’t split the line like it’s displayed in your picture.