The primary difference between profiteroles and cream puffs is what country you are eating them in.
Profiteroles are classic French patisserie, formed from choux pastry and baked until golden. Profiteroles can be filled with simple Crème Chantilly and Crème Patisserie to more elaborate Mocha, Pistachio or White Chocolate fillings.
Cream puffs, on the other hand, are normally slightly larger in size and are usually filled with sweetened whipped cream or custard but do not typically feature a topping or sauce.
In essence, while both are made from choux pastry and share similarities, profiteroles are generally more decorative and indulgent, whereas cream puffs are more straightforward in presentation.