In a saucepan, combine the water, butter and salt.
Heat until water boils and butter melts.
Add the flour all at once and stir vigorously until mixture leaves the sides of the pan.
Remove from heat and cool slightly.
Beat in eggs, one at a time, until mixture is smooth.
Transfer mixture into pastry bag. Pipe out mixture into 1-inch in diameter kisses and arrange them on the prepared cookie sheets about 2 inches apart.
Bake in the preheated oven until puffed then lower the oven temperature to 300°F and continue baking until puff shells are brown and completely dry.
Cool on wire racks.