<p>what is the best way to track and lower GDI windows handles . .  </p>

Personally I use
IARSN TaskInfo
to see the number of handles my program uses, GDI included. As for lowering the number of active handles, then I would look at what in your application is using handles.
Things like (but not limited to):
Pens
Bitmaps
Controls (I don't think all of them uses handles)
Do you have a specific problem with too many handles, or perhaps even a handle leak?