In a large saucepan, bring the water, butter and salt to a boil over medium heat. Add the flour all at once and stir until a smooth ball forms. Remove from the heat and let stand for 5 minutes. Add eggs, one at a time, beating well after each addition. Continue beating until mixture is smooth and shiny.

Drop by 1/4 cupfuls, 3-inches apart onto greased baking sheets. Combine milk and egg yolk; brush over puffs. Bake at 400º for 30 to 35 minutes or until golden brown. Remove to wire rack. Immediately cut a small slit in each cream puff to allow steam to escape, cool.

In a large bowl, beat cream until it begins to thicken. Add sugar and vanilla extract; beat until almost stiff. Split each cream puff in half, discard soft dough from inside. Fill the cream puffs just before serving. Dust with confectioners' sugar.