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HEAT milk and butter in the medium-sized pan. Then ADD the flour all at once and combine well using a wooden spoon. Let it cook on low heat for a few minutes, keep on stirring to prevent it from burning.
It's important the choux pastry is cooked enough, otherwise it won't puff during baking. TURN off the heat and let it cool off for a few minutes. ADD the eggs one by one, add the next one when the previous egg has completely incorporated in the batter.
The batter should be thick, smooth and shiny. Let the batter cool off before you add it to the piping-bag. PRE-HEAT the oven to 210 degrees Celsius or 410 degrees Fahrenheit.
PIPE the choux pastry on the oven tray lined with parchment paper. You can create any size you like, we decided to make kind of small profiteroles, keep in mind they will puff up and become larger during baking.
Dip your finger in some water and create a round top instead of a pointy profiteroles. BAKE in the oven for 10 minutes, or until golden brown depending on your oven.
Don't open the oven door too quickly, otherwise they will collapse. Once they're done, let them cool off slightly and meanwhile create the caramel. You can ready here how you can easily do this.
As soon as the sugar has become caramel, STIR in 1 teaspoon of sea salt and carefully ADD 100 ml of cream to create a caramel sauce. Let the caramel cool off a bit before adding it to the second piping-bag.
WHIP up about 200 ml of cream and ADD a tablespoon of powdered sugar. ADD the whipped cream to the third piping-bag. Use a small knife to make a small hole in the bottom of the profiteroles.
First make a core of caramel and then FILL the rest with whipped cream. Enjoy!