Preheat oven to 425°F (220°C) and line a baking sheet with parchment paper.
Boil water and butter in a saucepan. Add flour and salt, stirring until a smooth ball forms.
Cool for 5 minutes. Beat in eggs one at a time until dough is smooth and glossy.
Pipe or spoon dough onto the sheet, spacing 2 inches apart.
Bake 20–25 minutes until puffed and golden. Do not open the oven.
Whip cream, powdered sugar, and vanilla until soft peaks form.
Cool puffs completely, fill with cream, replace tops, and dust with sugar