Boil water, butter, and salt or sugar. Add flour and remove from heat. Work mixture together and return to heat. Continue working the mixture until all flour is incorporated and dough forms a ball. Transfer mixture into bowl of a standing mixer and let cool for 3 or 4 minutes. With mixer on stir or lowest speed add eggs, 1 at a time, making sure the first egg is completely incorporated before continuing. Once all eggs have been added and the mixture is smooth put dough into piping bag fitted with a round tip. Pipe immediately into golfball-size shapes, 2 inches apart onto parchment lined sheet pans. Cook for 10 minutes, then turn the oven down to 350 degrees F and bake for 10 more minutes or until golden brown. Once they are removed from the oven pierce with a paring knife immediately to release steam.