Step 1: Prepare the Choux Pastry

1. Preheat your oven to 400°F (200°C). Line a baking sheet with parchment paper.
2. Heat water, butter, and salt in a saucepan until it reaches a boil.
3. Remove from heat and stir in the flour until a smooth dough forms.
4. Return to heat, stirring constantly, until the dough pulls away from the sides of the pan (about 1-2 minutes).
5. Transfer dough to a mixing bowl and let it cool for 5 minutes.
6. Add eggs one at a time, beating well after each addition until the mixture becomes smooth and glossy.
7. Pipe or spoon small mounds onto the prepared baking sheet, spacing them 2 inches apart.

Step 2: Bake the Cream Puffs

1. Bake for 25-30 minutes until golden brown and puffed up.
2. Do not open the oven door during baking, as this could cause them to collapse.
3. After baking, make a small hole in each puff to let the steam escape. Let them cool completely on a wire rack.

Step 3: Make the Cream Filling

1. Whip the heavy cream, powdered sugar, and vanilla extract in a bowl until stiff peaks form.
2. Transfer to a piping bag for easy filling.

Step 4: Fill and Garnish

1. Slice each cream puff in half or poke a hole in the bottom.
2. Pipe the whipped cream filling inside each puff.
3. For extra indulgence, dust with powdered sugar or drizzle with melted chocolate.