I didn’t test for gauge before starting - I just crocheted following the pattern around the bottom until I was satisfied with the size, which for me ended in 11 rounds (162 stitches).

For the sides, I crocheted rounds 11 & 12 a total of 20 times. I worked in a spiral fashion and started rounds at the corner.

For the handles:
Last row of single crochet before handles,
sc 22, pm#1 (for first handle)
sc 30, pm#2 (end of first handle)
sc 51, pm#3 (for second handle)
sc 30, pm#4 (end of second handle)
sc 29

First handle row:
sc 22, rm#1
chain 75, rm#2
sc 52, rm#3
chain 75, rm#4
sc 29

After finishing the last row, slip stitch in back loop around top of bag and handles to finish and strengthen the edges.