In a medium saucepan, over med/high heat, add water and butter and cook until mixture comes to a soft boil. Turn off heat.
Add the combined sugar, salt, and flour at once and stir quickly until everything is incorporated.
Transfer mixture to a mixing bowl and start allow the mixture to slightly cool. You don't want it hot!Beat in one egg at a time, beating after each addition.
Fill a piping bag with some of the cream puff mixture Pipe small cream puffs (a little bigger than a regular teaspoon but round). Once piped, slightly flatted the top of the batter.
Bake 10 minutes at 400°F. Turn heat down to 365°F and bake another 20 minutes, or until golden in color. Set aside to completely cool.
In a bowl, beat butter until creamy. Add the dulce de leche and beat until combined, refrigerate.
Pipe cream into the bottom of the puffs or slice puffs in half and add cream and close, like a sandwich. Dust cream puffs with powdered sugar. Enjoy, friends!