Step 1: Melt butter and set aside. Place the thawed corn kernels in a large bowl; using paper towels pat dry/remove as much moisture off of the kernels as possible then transfer to a large saucepan.
Step 2: Add in whipping cream, evaporated milk, salt, sugar and garlic powder; bring to a boil over medium heat stirring (add in more sugar to taste if needed) Reduce heat to low and simmer for 5-6 minutes.
Step 3: Whisk the melted butter with flour until smooth, then add into the corn mixture stirring constantly until thickened and blended. Season with black pepper and mix in Parmesan cheese if desired.
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