Properly, in Windows, (and generally in computing) a handle is an abstraction which hides a real memory address from the API user, allowing the system to reorganize physical memory transparently to the program. Resolving a handle into a pointer locks the memory, and releasing the handle invalidates the pointer.
A window handle (usually shortened to hWnd) is a unique identifer that Windows assigns to each window created. By window in this case we are referring to everything from command buttons and textboxes, to dialog boxes and full windows.
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