Pre-heat the oven at 375F.
In a saucepan over medium heat, bring the water with the butter and sugar to a boil.
Add the flour all at once into the saucepan. On the stove, stir constantly the dough with a wooden spoon for about 5 minutes. This is a very important step as you need to let the humidity go and allow the steam to escape.
Transfer the dough into a bowl or if you wish your stand mixer. Allow to cool down for 10-15 minutes.
Add the eggs one by one. Your dough will be slimy at first but it should be smooth as you work it.
Prepare a baking sheet with parchment paper or a silicone mat.
Using a pastry bag or 2 spoons, pipe or scoop the dough into 2-inch balls. Repeat until you have used all the dough.
Bake for 15 minutes, it will be slightly golden. Turn down the heat to 350 for another 10 minutes. Keep an eye in case your oven is too hot. But DON'T OPEN THE OVEN DOOR!
Next, prepare the whipped cream: pour the heavy cream into a large chilled bowl. I always chill the whisk too. Using a handheld mixer (or a stand mixer if you wish), whisk the cream until it starts getting fluffy.
Add the icing sugar gradually (one third at a time). Keep whisking until the cream is stiff. Reserve in the fridge ready to use.
Assembling: Delicately cut the pastry and pipe or scoop in some whipped cream. Serve within an hour or two. I like to serve them immediately.