Preheat your oven to 200°C (180°C fan) and line a baking tray with parchment paper.

In a saucepan, bring the water and butter to a boil over medium heat. Make sure the butter is completely melted.

Add the flour to the saucepan all at once. Stir vigorously with a wooden spoon until the mixture forms a smooth dough and pulls away from the sides of the pan. This should take about 2-3 minutes.

Remove the saucepan from the heat and allow it to cool slightly, about 5 minutes.

Add the eggs one at a time, stirring well after each addition. The dough should become smooth and glossy.

Stir in the grated Gruyere cheese, salt, black pepper, and nutmeg, mixing until everything is well incorporated.

Using a spoon or a pastry bag, drop small mounds of the dough onto the prepared baking tray. Leave some space between each one.

Place the tray in the preheated oven and bake for about 20-25 minutes or until the gougeres are golden brown and puffed up.

Remove from the oven and allow them to cool for a few minutes before serving.