First pre-heat the oven to 400F. Then in a 2 1/2 quart saucepan. Heat the water & butter to a rolling boil. The stir in the flour. Make sure to stir vigorously over low heat for about 1 min or until the mixture forms a ball. Then remove from the heat. Then beat in the eggs all at once. Continue beating until mixture is smooth.
Next drop dough by scant about 1/4 cupfuls 3 inches apart onto a ungreased cookie sheet. Then bake for about 35 to 40 mins or until puffy & golden brown. Keep cool away from a draft.
Next in a large bowl beat all the eggnog cream ingredients except the cream with an electric mixer on low speed 1 to 2 mins or until smooth.
Then cut off the tops of the cooled puffs. Pull out any soft dough & fill the puffs with eggnong cream. Then replace the tops. Sprinkle with the powdered sugar & serve immediately. Store covered in the refrigerator.