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PREHEAT oven to 400°F. Place water and butter in medium saucepan. Bring to boil. Add flour; mix well. Reduce heat to low. Cook until mixture forms a ball, stirring constantly. Remove from heat. Add eggs, 1 at a time, beating with wooden spoon after each addition until well blended. Drop rounded teaspoonfuls of dough onto lightly greased baking sheets.
BAKE 30 to 35 minutes or until golden brown. Immediately remove from baking sheets to wire racks. Reduce oven temperature to 375°F.
MIX cream cheese, milk, horseradish, salt and pepper in medium bowl until well blended. Add imitation crabmeat, almonds and onion; mix lightly. Cut tops from cream puffs; fill with the crabmeat mixture. Replace tops. Return to baking sheets. Bake an additional 10 minutes or until heated through.