In a small saucepan over high heat, bring the water, salt, sugar
, and butter to a boil, making sure the butter is completely melted. Off the heat, add the flour all at once and beat vigorously with a wooden spoon. Return to the heat and continue beating until the dough
forms a solid, smooth mass and pulls away from the sides of the saucepan
. Take off the heat and empty the dough into a clean mixing bowl. Little by little add the beaten eggs, beating vigorously in between each addition, until the dough forms a smooth, supple mass. Divide the dough into 2 even quantities, 1 part to be used for the profiteroles, the other for gougeres.