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Aaron Marino of alpha m. says that 'love handles' are a cute term for deposits of excess body fat on sides and back around your waist line. Alpha gives a test for 'love handles' and back fat.
He says that an article recently made his B.S. meter go through the roof. There is no such thing as spot reduction! Cardio and healthy eating are the answers to love handles and back fat reduction so this article was filled with crap.
'Calories in and calories out' is the key. If you consume less, you lose body fat. You can do it through diet and / or exercise. Diet and exercise together are the most efficient. The lower back accumulates first ... and the last to lose. The side (flanks), however, will go before lower back fat.
Remember, when body fat starts to break down, it starts to get soft. You want the squishiness. So when that rock hard gut starts to get soft, you're making progress.