For Craquelin: Cream butter, sugars and salt in bowl of mixer fitted with paddle attachment on medium speed until light and fluffy. Mix in flour and cookies until dough is crumbly.
Gather dough into a ball and place on parchment paper. Cover with a second sheet of paper and roll to 1/16th inch thickness. Refrigerate 1 to 2 hours or until well chilled and firm.
Using a round cutter, cut dough into circles the same size as the cream puffs. Discard remaining dough. Refrigerate circles while making cream puff dough.
For Cream Puffs: Bring butter, milk, water, sugar and salt to boil in saucepan on medium heat, stirring occasionally until butter is melted. Remove pan from heat, and stir in flour all at once. Return to heat and cook and stir 2 to 3 min. or until dough pulls away from sides of pan. Transfer dough to mixer and beat on low speed 3 to 4 min. or until cooled. Add eggs, one at a time, beating well after each addition.
Place dough in pastry bag fitted with a #5 plain tip. Pipe into circles, using 1/2 oz. of dough on parchment paper-lined sheet pan. Top each round of dough with a craquelin.
Bake in preheated 375°F standard oven 18 to 20 minutes or until cream puff dough is fully baked. Turn oven off, and leave pan in oven 10 min. to dry out.
For Pastry Cream: Combine prepared pastry cream and cookies. Whip heavy cream and sugar in bowl of mixer fitted with whisk attachment on high speed until soft peaks form. Fold half the whipped cream into pastry cream mixture. Repeat with remaining whipped cream. Refrigerate until ready to use.
For each Cream Puff: When ready to use, cut each cream puff horizontally in half. Fill bottom with 2 Tbsp. of the whipped cream mixture. Cover with top and serve.