The Preparation
Bring water and butter to a boil in a saucepan.
Add flour, salt, and sugar all at once, stirring vigorously until dough pulls away from the sides and forms a ball.
Remove from heat and let cool slightly for 5 minutes.
Beat in eggs one at a time until dough is smooth, glossy, and pipeable.
Heat oil to 375°F.
Drop dough by rounded tablespoons (or use two spoons) into hot oil.
Fry for 3-4 minutes, turning occasionally, until deep golden and puffed.
Drain and dust with powdered sugar.