In a 4-quart pot, bring the potatoes, water and 2 teaspoons of salt to a boil over medium heat. Reduce to low heat and simmer for 30 minutes or until potatoes are tender. Strain.
Meanwhile, combine the cream and butter in a medium saucepan and bring to simmer.
In the bowl of a mixer fitted with a whisk attachment, blend potatoes. Gradually add cream and butter to potatoes. Add sour cream, black pepper and remaining ¼ teaspoon salt. Blend until combined. Fold in shredded Gouda cheese and chopped bacon. Serve immediately.