1. Prepare the Pastry:

1. Preheat oven to 425°F (220°C).
2. In a medium saucepan, bring water and butter to a boil over medium heat.
3. Add the flour all at once, stirring vigorously with a wooden spoon until the mixture forms a smooth ball that pulls away from the sides of the pan (about 1 minute).
4. Remove from heat and let cool for about 5 minutes (so the eggs don’t cook when added).
5. Beat in eggs one at a time, fully incorporating each before adding the next. The dough should become smooth and glossy.
6. Drop tablespoonfuls of dough onto an ungreased baking sheet, spacing them apart as they will expand.

2. Bake the Pastry:

1. Bake for 20-25 minutes until golden brown and puffed.
2. Remove from oven and transfer to a wire rack to cool completely.
3. (Optional) Prick each puff with a knife to release steam and prevent sogginess.

3. Prepare the Filling:

1. In a mixing bowl, beat heavy cream with an electric mixer until it starts to thicken.
2. Add powdered sugar and vanilla extract, then continue whipping until stiff peaks form.

4. Assemble the Cream Puffs:

1. Once the pastry shells are completely cool, cut the tops off each puff using a serrated knife.
2. Spoon or pipe whipped cream into the bottoms of the shells.
3. Replace the tops onto the filled shells.

5. Dust & Serve:

1. Lightly dust with powdered sugar for a sweet, elegant finish.
2. Serve immediately or refrigerate until ready to enjoy.