Heat oven to 400°. Heat water and butter to rolling boil in 2 ½ qt saucepan. Stir in flour. Stir vigorously over low heat about 1 minutes or until mixture forms a ball; remove from heat. Beat in eggs, all at once; continue beating until smooth.

Drop dough by scant ¼ cupfuls about 3 inches apart onto ungreased cookie sheet. Bake 35 to 40 minutes or until puffed and golden. Cool away from any draft.

Cut off tops of puffs; pull out any soft dough. Fill puffs with Eggnog Cream; replace tops. Sprinkle with powdered sugar.