1. In a large saucepan, combine the sugar, corn syrup, and water; bring to a boil over high heat. Cook for 12 to 15 minutes, or until golden, stirring frequently. Remove from the heat.
2. On a large serving platter, form a ring with 14 cream puffs. Fill the center of the ring with additional cream puffs. Drizzle each cream puff on the platter with the sugar mixture to secure them. Be careful when working with the sugar glaze; it is very hot!
3. Form a ring of 12 cream puffs on top of the first ring, then fill the center with additional cream puffs; drizzle with the sugar glaze. Continue building smaller rings, using all but one of the cream puffs; finish the tree by topping with the final cream puff. Allow to set before serving.
Not a NESTLÉ®-tested recipe.