Combine water, butter, and salt in heavy saucepan. Bring to a boil. Add flour all at once and stir vigorously with wooden spoon until mixture leaves the sides of the pan and forms a ball. Remove from heat, add eggs one at a time, beating well after each addition. Mixture should be smooth and velvety. Drop tablespoonfuls of dough 2 inches apart on ungreased baking sheet.
Bake at 400°F for 45 to 50 minutes or until puffed, golden brown, and dry. Cool on wire racks. This will make 12 large cream puffs or 24 mini puffs.
Cream puffs can be cut in half and then filled with various fillings, such as the following.