1. In a saucepan, bring water to a boil with butter, salt, and 2 pinches of sugar. Sift the flour into a bowl, make a well in the center, and pour the boiling water into it while stirring with a wooden spoon. You will quickly obtain a thick dough with a homogeneous texture.
2. Incorporate the beaten eggs, mix well, and let the dough rest in the refrigerator for 1 hour.
3. Heat the frying oil to 180°C (356°F). Put the dough into a piping bag fitted with a number 10 star tip. Squeeze out 10 cm (4-inch) long strips of dough, then immerse them in the hot oil (do not do this directly above the oil, place them on parchment paper or a plate and then pour them into the oil).
4. Do this in batches to prevent the churros from sticking together. Let them brown, then flip them in the oil using a slotted spoon.
5. Remove them from the oil and drain them on paper towels. Dust the churros with powdered sugar and serve them warm.