Preheat oven to 400°F. Cover baking sheet with partchment paper or generously grease and flour.

Bring water, butter and salt to a boil in medium saucepan; cook until butter has melted. Remove from heat and add flour all at once. Using a wooden spoon, vigorously stir until mixture forms a ball and leaves side of pan.

Add eggs, one at a time, beating well after each addition until smooth. Using ice cream scoop, drop 12 mounds of batter onto prepared baking sheet. Using a moistened spoon, gently smooth and round the tops.

Bake until deep golden, 30-35 minutes. Remove baking sheet from oven. Poke hole into side of each puff with a knife to release steam. Turn oven off and return puffs to the oven for 10 minutes to dry. Remove from oven and cool on wire rack.

Cut each puff in half horizontally; remove and discard any moist dough inside. When cooled, fill with a scoop of ice cream. Wrap and place in freezer until ready to serve. To serve, drizzle puffs with fudge sauce. Sprinkle with nuts, if desired.