Warm a few inches of water in a saucepan over low heat. Fit a heatproof bowl on top of the pan, and make sure the bottom of the bowl doesn’t touch the water. Let the chocolate melt gently in the bowl.
Keep the water at a near boil and stir the chocolate regularly. Remove from the heat once half of the chocolate has melted. The rest will melt automatically. Go slowly: If you stir too fast, there will be condensation in the bowl; if the chocolate becomes too hot and starts to curdle, you will need to start over.
Dip the tops of the cream puffs in the chocolate. Make a circle of puffs on a plate, and stack the puffs in ever smaller circles. If the cream puffs slide away, place the tower in the fridge so the chocolate stiffens faster. Then continue. Work quickly. Let the tree firm up entirely in the fridge until ready to serve. Decorate with ribbon, lights, and any holiday bedazzle you have!