I've recently been exposing a custom module's data to views 3 in Drupal 7. I copied the code from the uc_product module and for some reason, I couldn't get my views handlers to get registered with the system. Everything I tried would result in a broken/missing handler error. After scouring the online views documentation, http://views.doc.logrus.com, I finally found a line directing me to the advanced help module.
After downloading/installing advanced help, I discovered that views handlers need to be registered in the .info file of your module instead of using hook_views_handlers().
All of your views handlers need to be in your module's .info file like this:
files[] = views/YOUR_VIEW_HANDLER.inc
I'll remember to check the advanced help module from now on before beating my head against the wall too long!