Preheat your oven to 400°F (200°C) and line two baking sheets with parchment paper.

In a large saucepan, combine the water and butter. Bring to a boil over medium heat.

Once boiling, remove from heat and stir in the flour and salt until the mixture forms a ball.

Allow the dough to cool for about 5 minutes, then add the eggs one at a time, mixing well after each addition until smooth.

Stir in the vanilla extract.

Using a pastry bag or a spoon, drop tablespoon-sized mounds of dough onto the prepared baking sheets, spacing them about 2 inches apart.

Bake for 25-30 minutes, or until the puffs are golden brown and puffed up. Do not open the oven door during baking.

Remove from the oven and let cool completely on a wire rack.

In a mixing bowl, whip the heavy cream with the powdered sugar and almond extract until stiff peaks form.

Once the puffs are cool, slice them in half and fill with the whipped cream mixture.

If desired, sprinkle chopped pecans on top before replacing the tops of the puffs.