Cream together sugar and butter in a standup mixer.
Add eggs and cream until smooth.
Stir in water and vanilla.
Add flour, and mix until dough forms a ball.
Wrap in plastic and refrigerate a few hours.
Heat oven to 375 F and line baking sheets with parchment paper or silicone baking mat.
Pinch off walnut-size pieces of dough and roll into a ball. Press the ball between two pieces of waxed paper or plastic wrap and transfer to the prepared baking sheets spacing about 1 inch apart. You can also roll out the dough and use a circular cookie cutter to cut the dough.
Place a bit of filling in the center of each circle of dough, don't overfill them or they will overflow in the oven. Pinch to form a three-cornered hat or triangle.
Bake about 15 minutes or until just starting to brown.
Remove from oven and allow to sit for a minute or so.
Using a spatula, carefully remove the cookies to a wire rack to cool completely.
Store cookies in a tightly covered container.