Heat oven to 400ºF. In 2 1/2-quart saucepan, heat water and butter to rolling boil. Stir in flour; reduce heat to low. Stir vigorously over low heat about 1 minute or until mixture forms a ball; remove from heat. Beat in eggs, all at once; continue beating until smooth.

On ungreased cookie sheet, drop dough by tablespoon about 3 inches apart. Bake 35 to 40 minutes or until puffed and golden. Cool away from draft, about 30 minutes.

Make the filling. Cut off top third of each puff and pull out any strands of soft dough. Fill puffs with filling; replace tops. Cover; refrigerate until serving. Store covered in refrigerator.