Lightly grease baking sheet.
Bring to boiling in a saucepan: the hot water, butter, sugar and sat.
Add, all at once: the sifted flour.
Beat vigorously with a wooden spoon until mixture leaves sides of pan forms a smooth ball (about 3 min.) Remove from heat. Quickly beat in the eggs, one at a time, beating until smooth after each addition. Continue beating until mixture is smooth and glossy.
Add, mixing thoroughly the orange and lemon peel.
Drop by tablespoons two inches apart onto the baking sheet.
Bake at 450º for 15 minutes. Lower heat to 350º and bake an additional 15 to 20 minutes, or until golden in color.
Remove to rack and cool completely. Cut a slit into side of each puff and fill with: Whipped Cream or your favorite cream filling.