Step 1: Preheat oven to 400° F.
Step 2: In a saucepan, melt butter using medium heat.
Step 3: Then stir in the flour, salt, and pepper to taste.
Step 4: Gradually add the milk while whisking constantly.
Step 5: Add cheese, and continue stirring until the cheese melts and the sauce thickens.
Step 6: Season to taste.
Step 7: Add corn and potatoes, and reheat until hot.
Step 8: Pour into a casserole dish and put in oven; bake for 25 minutes or until the top is lightly browned and the sauce bubbly.
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