Melt the butter in a saucepan over a low heat then add the sugar, water, yeast and flours. Beat until you have a smooth paste pulling away from the sides of the saucepan.  Remove from the heat and grate in the comté, add the eggs one at a time and beat until smooth. Season with salt and a generous grind of pepper. Leave the batter to cool slightly. 

Fill another heavy-based pan one-third full with sunflower or vegetable oil and place over a moderate heat. For large beignets use an ice cream scoop, or for smaller bitesize ones use a melon baller - or you can just use 2 spoons. Add your beignets to the hot oil and fry until golden brown all over. Remove with a slotted spoon to a lined tray then serve warm with plenty of extra comte over the top.  

For a quick dipping sauce I mixed equal parts sriracha, sweet chilli and ketchup with a splash of soy.