Preheat your oven to 425°F (220°C). Line a baking sheet with parchment paper.
In a medium saucepan, bring the beer, butter, and salt to a simmer over medium heat.
Remove the saucepan from heat and immediately stir in the flour until well combined.
Return the saucepan to the heat and cook, stirring constantly, until the mixture pulls away from the sides of the pan, about 1-2 minutes.
Transfer the mixture to a mixing bowl. Let it cool for a few minutes, then beat in the eggs one at a time, mixing well after each addition.
Stir in the grated cheese until fully incorporated.
Drop tablespoon-sized portions onto the prepared baking sheet, leaving space between each puff.
Bake for 20-25 minutes, or until the puffs are golden brown and puffed up.
Serve warm. Enjoy your Irish Beer Cheese Puffs!