PrintingHandler in utility process is required for Windows even without full printing.

chrome/chrome_utility.gypi

 # Copyright 2014 The Chromium Authors. All rights reserved.
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 
 {
   'variables': {
     'chrome_utility_sources': [
       'utility/chrome_content_utility_client.cc',
       'utility/chrome_content_utility_client.h',
       'utility/chrome_content_utility_ipc_whitelist.cc',
@@ skipping 154 matching lines @@
                 'utility/image_writer/image_writer_stub.cc',
               ]
             }],
             ['OS=="mac"', {
               'sources': [
                 '<@(chrome_utility_mac_media_gallery_sources)',
               ],
             }],
           ],
         }],
-        ['enable_printing!=1', {
+        ['enable_printing!=1 and OS!="win"', {
           'sources!': [
             'utility/printing_handler.cc',
             'utility/printing_handler.h',
           ]
         }],
         ['enable_mdns==0', {
           'sources!': [
             'utility/local_discovery/service_discovery_message_handler.cc',
             'utility/local_discovery/service_discovery_message_handler.h',
           ]
         }],
         ['safe_browsing==1', {
           'defines': [ 'FULL_SAFE_BROWSING' ],
         }],
       ],
       # TODO(jschuh): crbug.com/167187 fix size_t to int truncations.
       'msvs_disabled_warnings': [ 4267, ],
     },
   ],
 }