Bring a pot with <quantity>200<unit>ml</unit></quantity> of water and <quantity>100<unit>g</unit></quantity> of butter to a boil over medium heat

Add <quantity>6<unit>g</unit></quantity> of salt. Boil until the butter is completely melted

Add <quantity>145<unit>g</unit></quantity> of all-purpose flour. Turn the heat down to low and mix. Cook, while continuously stirring, until it comes easily away from the pot, without sticking to the sides. Transfer to another container

Add <quantity>45<unit>g</unit></quantity> of finely grated Comté cheese. Mix until combined

Break <quantity>4</quantity> eggs in a bowl

Add the eggs, one or two at a time, while mixing to get a smooth dough

Cover with cling film, pressing it against the surface of the dough to avoid forming a skin. Let is cool down to room temperature

Melt <quantity>80<unit>g</unit></quantity> of butter in a saucepan over medium heat

Add <quantity>80<unit>g</unit></quantity> all-purpose flour. Whisk for 3m until the flour is cooked and the mixture becomes loose

Add <quantity>575<unit>ml</unit></quantity> of milk to a separate pot. Warm over medium-low heat until hot, but not boiling

Add <quantity>¾<unit>cup</unit></quantity> of the milk to the butter and flour, in <quantity>4</quantity> batches. Whisk each time until it becomes smooth

Add <quantity>110<unit>g</unit></quantity> of finely grated gruyére cheese. Whisk until the cheese is melted and the sauce is smooth. Add the remaining milk to loosen the sauce, if necessary

Season with salt to taste

Grate nutmeg to taste and whisk

Transfer the sauce to a bowl

Cover with cling film, pressing it against the surface to avoid forming a skin. Set aside to cool down to room temperature

Preheat the oven to <temperature>170<unit>°C</unit></temperature>

Transfer the dough to piping bag and cut the tip about <quantity>1½<unit>cm</unit></quantity> wide

Pipe dots in the corner of a baking tray to hold a sheet of parchment paper in place

Pipe the dough, leaving at least <quantity>1<unit>cm</unit></quantity> between each piece

Dip your finger in warm water and gently tap the tip of the dough to make it rounded

Bake the dough for 25m until puffed and golden

Transfer the sauce to a piping bag and cut a <quantity>1<unit>cm</unit></quantity> hole. The mornay sauce is ready

Make a small incision in the bottom of the baked gougères

Insert the tip of the piping bag and fill the gougères with the Mornay Sauce

Return the gourgères to the oven for 4m to warm them up. The cheesy gougères are ready

They are best served warm. Enjoy!