Preheat oven to 400 degrees F (200 degrees C). Line a baking sheet with parchment paper.
Bring the water, butter, and salt to a boil in a medium saucepan. Turn off the heat and add the flour all at once, stirring vigorously until the mixture forms a ball.
Transfer the dough to a large bowl and let cool for a few minutes. Add the eggs, one at a time, beating with a wooden spoon until the dough is smooth and glossy.
Stir in the grated Comte cheese.
Drop tablespoonfuls of the dough onto the prepared baking sheet, spacing them at least 2 inches apart.
Bake for 25-30 minutes, until puffed and golden brown.
Serve warm.
Interesting Facts
Gougeres are a type of choux pastry, which is made from a dough of butter, flour, water, and eggs.
Comte cheese is a type of French cheese that is similar to Gruyere, but with a milder flavor.
Gougeres can be served as an appetizer or as a snack.