Prepare an ice-water bath. Bring all ingredients to a boil in a small saucepan, and bring, stirring until sugar dissolves and brushing sides of pan with a wet pastry brush to prevent crystals from forming. Boil, without stirring, until caramel begins to turn dark amber, about 10 minutes.Advertisement
Place pan in ice-water bath to stop sugar from cooking; stirring until cool (syrup is ready when it starts to thicken but still flows in a steady stream). Place 2 skillets or wooden spoons about 8 inches apart on a work surface, with handles slightly over the edge (protect surrounding surfaces). Dip a fork or spoon in syrup; quickly drizzle syrup back and forth over handles, making thin threads. After each forkful, gather threads and shape into a nest. Store in an airtight overnight; if weather is humid, add a desiccant packet, and use the same day. Top filled cream puff with spun sugar just before serving.