1. Preheat the oven to 400°F and line a baking sheet with parchment paper.

2. Add water, butter, and salt to a saucepan over medium heat and bring to a gentle boil.

3. Stir in the flour all at once and mix until the dough pulls away from the sides and forms a smooth ball.

4. Transfer the dough to a bowl and let it cool for 5 minutes.

5. Beat in the eggs one at a time until the dough is glossy and thick.

6. Spoon the dough into a piping bag and pipe small rounds onto the prepared baking sheet.

7. Bake for 25 to 30 minutes until puffed and golden brown.

8. Cool the cream puff shells completely on a wire rack.

9. Beat the cream cheese until smooth, then add heavy whipping cream, powdered sugar, and vanilla extract and whip until fluffy and firm.

10. Pipe the filling into each cooled cream puff.

11. Arrange the filled cream puffs in layers on a serving platter to form a Christmas tree shape.

12. Drizzle with melted white chocolate, add green sanding sugar, and dust lightly with powdered sugar before serving.