Preheat oven to 400 degrees.
Lightly spray two baking sheets with non-stick cooking spray. In a medium saucepan, combine the water, butter, and salt.
Bring to a boil.
Add the flour all at once, stirring vigorously.
Cook and stir until the mixture comes together in a ball. This only takes a few seconds.
Remove from heat and let cool for 10 minutes.
After 10 minutes, add the eggs one at a time, stirring well after each addition.
Drop by ½ Tablespoonfuls on prepared baking sheets. You should get 24 cream puffs in each pan.
Bake at 400 degrees for 22-25 minutes. Cream puffs should be golden brown on the tops. Don't open the oven to peek while they are baking, or your cream puffs will collapse. Just turn on your oven light to check them.
Cool baked cream puffs on a wire rack.
Once they are completely cool. Fill a pastry bag with a #10 tip with some of the cream puff filling. Carefully poke a small hole in the side near the bottom of the cream puff with your finger.
Insert the pastry tip and fill the cream puff with filling.
Place filled cream puffs on a wax paper-lined baking sheet.
Melt the dipping chocolate according to package instructions. Drizzle on the tops of the filled cream puffs.
Place in the fridge for 10-15 minutes to cool and harden the chocolate quickly. Serve.
Cream puffs can be stored in a loosely covered container in the fridge for a day.