In a medium saucepan, combine water, butter, salt, and sugar. Bring to a boil.

Remove the pan from heat and add the flour all at once, stirring vigorously until a ball of dough forms.

Add eggs one at a time, beating the dough until each egg is fully incorporated.

Cover the dough and chill it in the fridge for at least 30 minutes.

Heat oil in a deep fryer or a large pot over medium-high heat.

Roll out the dough on a floured surface until it's about 1/4 inch thick.

Use a heart-shaped cookie cutter to cut out shapes from the dough.

Fry the beignets in hot oil until they are golden brown on both sides.

Drain the beignets on a paper towel-lined plate.

Dust the beignets with powdered sugar and serve warm.