Preheat oven to 400 degrees F. For cream puffs, in a medium saucepan, combine water, butter, and salt; bring to a boil. Add flour all at once, stirring vigorously. Cook and stir until mixture forms a ball. Remove from heat. Cool for 10 minutes. Add eggs, one at a time, beating well after each addition.
Drop dough by rounded teaspoons 2 inches apart onto 2 greased baking sheets. Bake one sheet at a time for 20 to 25 minutes (keep remaining dough covered while first batch bakes). Transfer to a wire rack; let cool for 15 minutes.*
Meanwhile, for filling, in a medium saucepan, bring cream just to a boiling over medium-high heat. Remove from heat. Add Ghirardelli(R) 60% Cacao Bittersweet Chocolate Baking Chips. Do not stir. Let stand for 5 minutes. Stir until smooth. Stir in caramel topping. Cool for 15 minutes before using.
Using kitchen scissors, cut tops from cream puffs; remove any soft dough from inside. Spoon about 1 tablespoon filling into each cream puff. Replace tops. If desired, drizzle with additional prepared caramel topping and/or Chocolate Drizzle.
For Chocolate Drizzle, in a small microwave-safe bowl, combine 1/2 cup Ghirardelli 60% Cacao Bittersweet Chocolate Baking Chips and 1 teaspoon shortening. Microwave at half power or defrost setting for 1 minute. Remove and stir. If chocolate is not melted, return to microwave and repeat heating step, stirring every 15 seconds to avoid scorching. Stir until smooth.
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* To make ahead, prepare and bake cream puffs as directed through Step 2; cover and store at room temperature for up to 24 hours or freeze for up to 3 months.