Preheat oven to 400F. Line two baking sheets with parchment.
In a saucepan, bring water, butter, salt, and 1 tablespoon sugar to a rolling boil.
Remove from heat, add the flour all at once, and stir vigorously until the dough pulls away from the pan and forms a smooth ball, about 1 minute.
Transfer the dough to a bowl and beat in eggs one at a time, fully incorporating each before adding the next; the finished dough should be glossy and fall from the spoon in a slow ribbon.
Pipe or spoon 1 1/2-inch mounds of dough onto the prepared sheets, spacing 2 inches apart.
Bake 20 to 25 minutes, until puffed and deep golden brown; do not open the oven door before 20 minutes or the puffs will collapse. Cool completely on a wire rack.
Whip heavy cream, powdered sugar, and vanilla to stiff peaks, about 3 minutes.
Using a small knife, poke a hole in the bottom of each cooled puff and pipe in the whipped cream until it feels heavy.
Make the caramel: heat sugar and water in a saucepan over medium heat without stirring, swirling occasionally, until it turns deep amber, 6 to 8 minutes.
Working quickly, dip the top of each filled puff into the hot caramel and stack them into a cone shape on a serving plate, using the caramel as glue between puffs.
Drizzle any remaining caramel over the tower and let set 5 minutes, until it hardens to a glassy shell.
Finish with torn gold leaf and a scatter of pomegranate arils before the caramel fully hardens, so they stick.
Good to Know
Fill the puffs up to 8 hours ahead and refrigerate unassembled; stack and caramel-dip within an hour of serving so the shells stay crisp.