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Add the butter and water to a medium sized saucepan and bring to a gentle boil.
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Reduce the heat to medium and quickly add the flour and salt all at once, stirring them in quickly to form a soft dough.
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Cook this mixture stirring constantly for an additional 3 minutes.
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Allow this mixture to cool slightly for about 10 15 minutes before adding the eggs, one at a time, stirring until smooth after each addition.
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Cover and chill thoroughly in the refrigerator.
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Preheat oven to 400 degrees F.
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Drop by rounded tablespoonfuls ( or pipe small mounds using a piping bag ) onto a parchment paper lined baking sheet.
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Bake at 400 degrees F for 20 minutes, then reduce the heat to 375 degrees and bake for an additional 15-20 minutes until the puffs are golden brown and do not collapse when removed from the oven. These should be uniformly golden all over with no pale sides and sound hollow when tapped. Cool completely on a wire rack.