Preheat oven to 400°F. Cover two large baking sheets with parchment paper, set aside.
In a saucepan, over med/high heat, add water and butter and cook until mixture comes to a soft boil and bubbles everywhere.
Remove from heat and add the combined sugar, salt, and flour at once and stir quickly until everything is incorporated.
Transfer mixture to a mixing bowl and start beating mixture. Beat in one egg at a time, continue to beat after each addition.
Fill a piping bag with some cream puff mixture and pipe small cream puffs (a little bigger than a regular teaspoon but round). Once piped, flatted the top of the dough a bit.
Bake 10 minutes. Turn heat down to 365°F and bake another 20 minutes.
Prepare the filling. Over medium speed, beat cream cheese until creamy. Add butter, powdered sugar, pumpkin puree, pumpkin spice and mix. Add cool whip and mix in with a spatula. Refrigerate cream until ready to use.
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.