FIG. 1 is a perspective view of the top, front and right side of a faucet and handle set showing our new design; FIG. 2 is 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; and, FIG. 6 is a right side view thereof, the left side view is mirror image thereof.