Begin by preheating your oven to 200°C (or 180°C with a fan) and prepare a baking tray by lining it with parchment paper.
Heat a saucepan over medium heat and bring the water and butter to a boil, ensuring that the butter is completely melted.
Add the flour all at once to the saucepan and vigorously stir with a wooden spoon until the mixture forms a smooth dough that detaches from the sides of the pan. This should take approximately 2-3 minutes.
Take the saucepan off the heat and allow it to cool slightly, roughly for about 5 minutes.
Add the eggs one by one, stirring thoroughly after each addition until the dough becomes smooth and glossy.
Add the grated Gruyere cheese, salt, black pepper, and nutmeg into the mixture, ensuring even distribution.
Using either a spoon or a pastry bag, place small dollops of the dough onto the prepared baking tray, leaving some space between each one.
Put the tray in the preheated oven and bake for around 20-25 minutes or until the gougeres turn a golden brown and puff up.
Once removed from the oven, let them cool for a few minutes before serving.
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