Preheat oven to 375 degrees F.
Cream Puffs Dough
Bring butter, salt, sugar, and water to a boil in a heavy-bottom saucepan.
Remove from heat.
Using a spoon or whisk, quickly stir in flour.
Return to heat, and cook over medium-high heat, stirring constantly, until the mixture forms a dough and a film forms on the bottom of the pan, about 2-3 minutes.
Transfer to a bowl and let it cool slightly or eggs will scramble in batter.
Then add one egg at a time and whisk after each addition (you can also use a hand or electric mixer).
Whisk until the mixture is shiny and soft peaks form.
Line two sheet trays with parchment paper.
Transfer the batter to a piping bag.
Make small 1-1.5 inch rounds or hearts (as shown in the picture) spaced at least 1 inch apart.
Gently smooth the top.
Bake in preheated oven for 20-25 minutes or until profiteroles are puffed.
Once baked, transfer puffs to a wire rack to cool completely.
Cream Filling
In the meantime, fold strawberry jam into whipped cream and pipe it into an icing bag with a nozzle tip.
Make an insertion in each cream puff, and fill about a tbsp cream into each cooled puff.
Drizzle chocolate sauce on top and dust with powdered sugar.
Serve immediately, or for best results, cool for 30 minutes in the refrigerator before serving.