In a sauce pan on medium heat, place water, salt and butter. Bring to a boil and add the flour, all at once. Stir quickly with a wooden spoon to avoid lumps and cook until the mix starts separating from the bottom ad sides of the pan.
Remove from heat and cool. Then add sugar and eggs, one at the time, stirring gently after each addition.
In a tall and narrow pan, melt the lard or heat the vegetable oil. Add spoonfuls of the mix, few at the time and cook until puffy and golden.
Remove with a slotted spoon and drain on paper towel. Cool completely.
Fill each puff with a spoon of cream, dust with icing sugar then serve.