In a medium saucepan, combine the 3 tablespoons of butter, 2 teaspoons of sugar, and 1/2 cup of water. Heat over medium heat until the butter melts completely.
Once the butter has melted, remove the saucepan from heat and add 1/2 cup of all-purpose flour all at once. Stir vigorously with a wooden spoon until the mixture forms a ball and pulls away from the sides of the pan, about 1-2 minutes.
Allow the dough to cool for a few minutes. Then, add the 2 small eggs one at a time, mixing well after each addition. The dough should be smooth and glossy.
Preheat your oven to 400°F (200°C). Line a baking sheet with parchment paper. Transfer the choux pastry into a pastry bag fitted with a round tip. Pipe small mounds (about 1.5 inches wide) onto the prepared baking sheet, leaving space between each mound.
Bake the choux pastry in the preheated oven for about 20-25 minutes, or until they are puffed and golden brown. Avoid opening the oven door during baking, as this can cause them to deflate.
In a medium saucepan, combine 1 cup of milk and 1/4 cup of caster sugar. Heat until warm. In a separate bowl, whisk together 2 egg yolks and 2 tablespoons of all-purpose flour. Gradually pour the warm milk mixture into the yolk mixture, whisking continuously.
Return the mixture to the saucepan and cook over medium heat, stirring constantly until it thickens. Remove from heat and stir in 1 tablespoon of butter. Allow it to cool before transferring to a piping bag.
Once the cream puffs have cooled, use a sharp knife to make a small slit in the side of each puff. Pipe the cooled cream into each puff until they are full.