Preheat oven to 390 degrees F. Line 2 baking sheets with parchment paper.
In a medium pot, add water, butter and salt. Bring to a boil and remove from the heat.
Add sifted flour and mix well.
Mix until the dough comes away from the walls and forms into a ball.
Add the eggs, one by one and mix well. (If the eggs are large, use only 3 eggs.)
The dough should become smooth and shiny. Return saucepan back on the heat and keep mixing for about 30-50 seconds, to dry out the moisture. Remove from the heat.
Transfer the dough to a piping bag to pipe specific shapes (size of the walnut is the best). Space the puffs slightly apart on the baking sheet, because the dough will rise.
Bake for about 20 minutes or until the puffs are puffed and golden brown in color. Do not open the oven while baking. Remove from the oven, let it cool completely and carefully transfer to a flat surface.