In a medium bowl, using a spoon beat together the butter and sugar until combined.

Add the flour and mix to incorporate.

Place the dough between two pieces of parchment paper and roll it 1/8" thick. Place in the refrigerator to set.

Preheat oven to 390F, line a cookie pan with parchment paper and trace 12-inch rounds or hearts using a cookie cutter. Turn the paper upside down so the marker ink will be facing down.

In a medium pan, place the milk and butter and cook over medium heat.

Once the butter has melted, add the flour and use a wooden spoon to incorporate the flour with the liquid.

Keep stirring and cooking until the mixture reaches 175F (79C), or for about 2 minutes over low-medium heat, until notice that the dough is smooth and the sides of the pan are clean

Remove from heat and place the dough in a bowl of a standing mixer fitted with the paddle attachment. Beat on low to allow the dough to cool.

Once the dough cooled (no steam is releasing), add the eggs and mix to a smooth batter. It may seem to curdle which is normal, just keep beating.

Fill a pastry bag with a round tip (Wilton #12 or #199) and pipe the dough as you trace the shapes on the prepared pan.

Remove the craquelin from the refrigerator and use the cookie cutter to cut out the cookies. Gently lift the craquelin and place it on the piped cream puffs dough. Repeat with the rest.

Bake for 10 minutes, then reduce the temperature to 365F and bake for additional 11 minutes.

Allow the pastries to cool in the oven with the door shut for 10 minutes, then slightly open the door for another 10 minutes. Remove from the oven.