1Heat oven to 400ºF.
2Heat water and butter to rolling boil in 2 1/2-quart saucepan. Stir in flour; reduce heat to low. Stir vigorously about 1 minute or until mixture forms a ball; remove from heat. Beat in eggs, all at once; continute beating until smooth. Drop dough by scant 1/4 cupfuls about 3 inches apart onto ungreased cookie sheet.
3Bake 35 to 40 minutes or until puffed and golden. Cool away from draft, about 30 minutes. Cut off top third of each puff and pull out any strands of soft dough.
4Fill puffs with ice cream; replace tops. Cover and freeze until serving. Drizzle with caramel topping. Sprinkle with pecans. Store covered in freezer.