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

In a medium saucepan over medium heat, combine 1 cup of water, ½ cup unsalted butter, and a pinch of salt. Bring this mixture to a rolling boil.

Once boiling, remove the pan from the heat and quickly stir in 1 cup of all-purpose flour and ½ teaspoon of ground nutmeg.

Allow the dough to cool for about 5 minutes; then, incorporate 4 large eggs one at a time.

Using a cookie scoop or two spoons, drop rounded tablespoonfuls of the dough onto the prepared baking sheets.

Place the baking sheets in the oven and bake for 30-35 minutes until golden brown.

Once baked, remove the puffs from the oven and immediately pierce each one to release steam.

In a mixing bowl, whip 1 cup of heavy whipping cream until soft peaks form. Slowly add in ½ cup eggnog, 2 tablespoons sugar, 1 teaspoon vanilla extract, and a pinch of nutmeg.

Once cooled, carefully cut the tops off the puffs and fill each with the creamy eggnog mixture.

Before serving, dust the filled Eggnog Cream Puffs with powdered sugar.