To my knowledge, these are usually macrophages that are reacting to a foreign body. This includes granulomas. An exception are these giant cells that develop in lymph nodes after some vaccinations that are actually formed by T-cells (they go by some funny name...I just had that on Kaplan).
Also, I also got a kaplan q that...unfortunately I don't remember exactly...but I think it said that histiocytes are different from multinucleated giant cells in that they are more specific for granulomas...