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Heat water, butter, 50 gram sugar and a pinch of salt in a medium-sized pan. Add flour all at once and stir well with a wooden spoon. Let it cook on medium heat and keep on stirring to prevent it from burning.
It's important the dough is cooked well, otherwise the puffs won't puff during baking. Transfer the dough to a large bowl and add the eggs one by one, add the next one once the previous one is absorbed.
The dough should be thick, glossy and shiny. Let it cool off a bit before adding it to a piping-bag without nozzle. Pre-heat the oven to 180 degrees Celsius or 350 degrees Fahrenheit.
Pipe the dough onto a oven tray lined with parchment paper. Keep in mind they will double in size during baking. Use a wet finger to create a smooth top and add the pearl sugar on top.
Bake them in the oven for about 10 minutes, until they're beautiful golden brown. The exact baking time depends on the oven and the size of the puffs. Don't open the oven door too soon or too quick, otherwise the puffs will collapse.
Wait a bit and slowly open the oven door. These French sugar pearl puffs are traditionally served as is, without whipped cream or any other filling. Of course you can add some if you prefer, enjoy!