"Calorie Corner," the intersection of Astor Place and Broadway, is now home to another gluttonous noveltyBEARD PAPA, the Japanese gourmet cream puff franchise that's taken New York by powdered-sugar storm. Inside, smiling employees inject rich custard into the oven-fresh pastries. Customers, most of whom seem to be German tourists, vie for the 10 coveted seats, where they seek inspiration from a curious poem on the wall. A sample: "If I could take your troubles I would toss them in the sea but all these things I'm/finding are impossible for me." Troubles? Nothing a "fresh 'n natural" cream puff can't fix.