Put flour in a heatproof bowl and set aside.
Combine water and salt in a saucepan.
Bring it to a boil.
Pour it over the flour.
Stir till a smooth dough is formed and it separates from the sides of the bowl.
Spoon the dough into a pastry bag with a large tip.
Pipe into hot oil.
Alternatively, pipe on greased and floured baking paper.
Deep fry till golden yellow.
Drain on paper towels.
Dust with icing sugar.