In a saucepan, bring the water, salt, and butter to a boil.

Remove from heat and add the flour all at once, stirring to combine.

Return the pan to the heat and cook the dough, stirring, until it pulls away from the sides and no longer sticks to the pan.

Transfer the dough to a stand mixer bowl or a large mixing bowl and mix for a few moments to cool it slightly.

Add the eggs one at a time, mixing well after each addition, until you have a smooth choux pastry dough.

Add nutmeg and pepper, then taste and adjust the seasoning as needed.

Stir in the Comté cheese and mix until combined.

Preheat the oven to 425°F (220°C). On a baking sheet, drop small mounds of dough using a spoon or a piping bag.