Preheat oven to 425 degrees. Line baking sheet with parchment paper.
In a medium saucepan over medium heat, combine milk, butter, salt, and sugar. Stir until liquid comes to a boil. Remove from heat.
Add flour and stir until dough forms ball and begins to pull away from the sides.
Transfer dough to the bowl of a stand mixer. With the paddle attachment, mix at low speed until dough cools slightly (should still be hot to touch). At medium speed, add eggs, one at a time, until well combined.
Place dough in pastry bag and pipe round mounds about 1-1/2-inch in diameter onto parchment lined baking sheet.
Bake at 425 degrees for 20-25 minutes or until golden. Cool completely.
Slice the top off each puff and fill with custard, ice cream, or pudding. Place the tops back on and dust with powdered sugar. Serve immediately. Store leftovers in refrigerator.
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