1. Preheat oven to 400°F (200°C). Line a baking sheet with parchment paper.

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

3. Add flour all at once and stir vigorously until a dough forms and pulls away from the sides of the pan.

4. Transfer dough to a mixing bowl and let cool for 5 minutes.

5. Beat in eggs one at a time, mixing well after each addition until smooth and glossy.

6. Scoop or pipe tablespoon-sized mounds of dough onto the prepared baking sheet, spacing them 2 inches apart.

7. Bake for 20–25 minutes, or until puffed and golden brown. Do not open the oven door during baking.

8. Remove from oven and cool completely on a wire rack.

9. Meanwhile, make the eggnog cream: in a saucepan, whisk together sugar, cornstarch, salt, and egg yolks.

10. Slowly whisk in the eggnog and cook over medium heat, stirring constantly, until thickened and bubbling.

11. Remove from heat and stir in butter, vanilla, and nutmeg.

12. Transfer to a bowl, cover with plastic wrap directly on the surface, and refrigerate until chilled.

13. Once cooled, cut cream puffs in half and pipe or spoon eggnog cream into the centers.

14. Dust with powdered sugar and sprinkle lightly with nutmeg before serving.