Preheat your oven to 400°F (200°C) and prepare two baking sheets.

In a medium saucepan, combine water, unsalted butter, and a pinch of salt over medium heat. Bring to a boil.

Remove from heat, stir in all-purpose flour and nutmeg until dough forms a ball.

Allow the dough to cool and then incorporate eggs one at a time.

Drop heaping tablespoonfuls of dough onto prepared baking sheets, spaced 1 inch apart.

Bake for 30 to 35 minutes until golden brown and firm.

Pierce tops of puffs after baking to release steam, then cool on a wire rack.

In a mixing bowl, whip heavy cream and gradually add sugar, eggnog, vanilla, and nutmeg until soft peaks.

Slice tops off cooled puffs and fill with the eggnog mixture.

Dust with powdered sugar before serving and enjoy!