Preheat your oven to 400°F (200°C) and line a baking sheet with parchment paper.

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

Remove from heat and add flour all at once. Stir vigorously with a wooden spoon until the mixture forms a ball and pulls away from the sides of the pan.

Return the pan to low heat and cook, stirring constantly, for about 1-2 minutes to dry out the dough slightly.

Transfer the dough to a mixing bowl and let cool for 5 minutes.

Beat in the eggs one at a time, mixing well after each addition. The dough should be smooth and glossy.

Spoon or pipe the dough onto the prepared baking sheet into 2-inch mounds, spacing about 2 inches apart.

Bake for 20 minutes, then reduce the oven temperature to 350°F (175°C) and bake an additional 15 minutes until golden brown and puffed.

Turn off the oven and leave the puffs inside for 5-10 minutes to dry out the centers.

Remove from oven and cool completely on a wire rack.

For the filling, whip the cream, powdered sugar, and vanilla extract together until stiff peaks form.

Slice each cooled puff in half and fill generously with whipped cream using a spoon or piping bag.

Dust tops with powdered sugar before serving.