Preheat oven to 400 degrees F (205 degrees C).
Into a pot, add Water (1/2 cup) and Unsalted Butter (4 tablespoon). Heat until butter is melted, but do not bring to a boil.
Into a mixing bowl, add All-Purpose Flour (65 gram), Granulated Sugar (1/2 teaspoon), and Salt (1/4 teaspoon). Mix to combine, then add to the water and butter mixture. Stir over medium-high heat for 2 minutes and 30 seconds.
Transfer the dough to the bowl of a stand mixer fitter with a paddle attachment. Mix on low for 1 minute.
Slowly add in Egg (2) while continuing to mix.
Transfer dough to a pastry bag.
Pipe puffs out onto a baking sheet. Dip your finger in water and press down on the top of each puff to prevent burning. Bake for 15 minutes.
Lower heat to 350 degrees F (175 degrees C) and bake for another 35 minutes.
Cut each puff in half and fill with Whipped Cream (to taste). Replace the tops. They can also be filled with a savory filling if you don't want to use cream.
Dust with Powdered Confectioners Sugar (to taste). Serve and enjoy!