In a medium saucepan, combine water, butter, and sugar. Bring to a boil, then remove from heat. Stir in flour and mix until a dough forms.

Let the dough cool for 10 minutes, then add eggs one at a time, mixing until smooth and glossy.

Preheat oven to 400°F (200°C) and line baking sheets with parchment paper. Pipe 2-inch rounds and bake for 20-25 minutes until golden brown.

Whip heavy cream with sugar and vanilla until soft peaks form.

Once puffs are cool, slice in half and fill with whipped cream. Replace tops.

Dust with powdered sugar or drizzle with chocolate before serving.