1. Preheat the oven to 400°F (200°C). Line a baking sheet with parchment paper.

2. In a saucepan, combine water, butter, and salt. Bring to a boil over medium heat.

3. Once boiling, reduce heat and stir in flour all at once. Stir vigorously until a ball forms, about 2 minutes.

4. Remove from heat and let cool for 5 minutes.

5. Add eggs one at a time, beating well after each, until dough is glossy and thick.

6. Transfer to piping bag or use a spoon. Drop 2-inch mounds onto the baking sheet, spacing them apart.

7. Bake for 20–25 minutes or until golden brown and puffed. Crack oven door and cool for 10 minutes inside oven.

8. Beat heavy cream, powdered sugar, and vanilla in a large bowl until stiff peaks form. Chill until ready to use.

9. Once puffs are cool, slice in half. Pipe or spoon cream onto bottom halves, then cap with top halves.

10. Dust with powdered sugar before serving.