here it is .. you need the DDK for that , Gary Nebbett is the author:

#include "ntdll.h"
#include <stdlib.h>
#include <stdio.h>
#include "ntddk.h"

#define DUPLICATE_SAME_ATTRIBUTES 0x00000004

#pragma comment(lib,"ntdll.lib")

BOOL EnablePrivilege(PCSTR name)
{
TOKEN_PRIVILEGES priv = {1, {0, 0, SE_PRIVILEGE_ENABLED}};
LookupPrivilegeValue(0, name, &priv.Privileges[0].Luid);

HANDLE hToken;
OpenProcessToken(GetCurrentProcess(), TOKEN_ADJUST_PRIVILEGES, &hToken);

AdjustTokenPrivileges(hToken, FALSE, &priv, sizeof priv, 0, 0);
BOOL rv = GetLastError() == ERROR_SUCCESS;

CloseHandle(hToken);
return rv;
}

int main(int argc, char *argv[])
{
if (argc == 1) return 0;

ULONG pid = strtoul(argv[1], 0, 0);

EnablePrivilege(SE_DEBUG_NAME);

HANDLE hProcess = OpenProcess(PROCESS_DUP_HANDLE, FALSE, pid);

ULONG n = 0x1000;
PULONG p = new ULONG[n];

while (NT::ZwQuerySystemInformation(NT::SystemHandleInformation, p, n * sizeof *p, 0)
== STATUS_INFO_LENGTH_MISMATCH)

delete [] p, p = new ULONG[n *= 2];

NT::PSYSTEM_HANDLE_INFORMATION h = NT::PSYSTEM_HANDLE_INFORMATION(p + 1);

for (ULONG i = 0; i < *p; i++) {

if (h[i].ProcessId == pid) {
HANDLE hObject;

if (NT::ZwDuplicateObject(hProcess, HANDLE(h[i].Handle), NtCurrentProcess(), &hObject,
0, 0, DUPLICATE_SAME_ATTRIBUTES)
!= STATUS_SUCCESS) continue;

NT::OBJECT_BASIC_INFORMATION obi;

NT::ZwQueryObject(hObject, NT::ObjectBasicInformation, &obi, sizeof obi, &n);

printf("%p %04hx %6lx %2x %3lx %3ld %4ld ",
h[i].Object, h[i].Handle, h[i].GrantedAccess,
int(h[i].Flags), obi.Attributes,
obi.HandleCount - 1, obi.PointerCount - 2);

n = obi.TypeInformationLength + 2;

NT::POBJECT_TYPE_INFORMATION oti = NT::POBJECT_TYPE_INFORMATION(new CHAR[n]);

NT::ZwQueryObject(hObject, NT::ObjectTypeInformation, oti, n, &n);

printf("%-14.*ws ", oti[0].Name.Length / 2, oti[0].Name.Buffer);

n = obi.NameInformationLength == 0
? MAX_PATH * sizeof (WCHAR) : obi.NameInformationLength;

NT::POBJECT_NAME_INFORMATION oni = NT::POBJECT_NAME_INFORMATION(new CHAR[n]);

NTSTATUS rv = NT::ZwQueryObject(hObject, NT::ObjectNameInformation, oni, n, &n);
if (NT_SUCCESS(rv))
printf("%.*ws", oni[0].Name.Length / 2, oni[0].Name.Buffer);

printf("\n");

CloseHandle(hObject);
}
}
delete [] p;

CloseHandle(hProcess);

return 0;
}