Mix the butter, brown sugar, and water in a pot and heat until it comes to a boil. Pour in the flour and stir well to form a solid mass. Add the vanilla essence and then the eggs, one after another, mixing well after each addition. When the mixture becomes creamy and thick, transfer it to a pastry bag.
Turn the muffin pan upside down and grease the muffin forms with butter. Apply the dough in a spiral motion around the muffin forms. Freeze overnight to harden the dough.
Remove the hardened dough cups from the muffin pan and fry them in oil until golden brown. Lay them on a paper towel and dab gently.
Dust the fried cups with cinnamon and sugar. Fill with your favorite ice cream and garnish with chocolate, caramel, or strawberry sauce.