Bring water and butter to boil, stirring until butter melts.
Add flour and salt all at once. (Remember to spoon flour into dry measuring cup; level. Do not scoop).
Cook, stirring vigorously, over low heat until mixture is smooth and forms soft ball, 1 to 2 minutes.
Remove from heat; cool slightly.
Add eggs one at a time; beat well after each addition.
Turn half of batter into mixing bowl; stir in chopped dried beef.
Add cheese to remaining half of batter.
Drop by level teaspoonfuls or pipe with pastry tube in 1/2 inch piles onto greased baking sheet.
Bake in preheated 400Â°F oven 20 to 25 minutes or until golden brown and firm to touch.