Pre-heat oven to 400°F ; roughly grate the cheese (large wholes on grater) ; cut the butter in small cubes.
In a medium saucepan, pour the water, 2 to 3 pinches of salt and the cubed butter. Bring to the boil and let the butter melt.
Remove from heat and add the flour all at once. Sharply stir with a wooden spoon until the mixture is well blended ; the pastry must become a ball which does not stick to the bottom of the pan. Let it cold for just a few minutes.
One after the other, add the 4 eggs in the paste, and beat vigourously to incorporate them with a wooden spoon ; finish turning for a while. Add the grated cheese, 2 to 3 generous pinches of grated nutmeg and pepper.
On a buttered baking sheet, lay the pastry into balls which must be the size of a big walnut ; use teaspoons to help. Leave space between the balls, they are going to rise !
Put in oven for 25 minutes (they must get golden brown) then turn your oven off, oven door half-open, and let the Gougères dry inside for another 10 minutes.
Serve the cheese Gougères warm on a bed of lettuce, in an ear-dish.