In a large skillet over medium heat, melt the butter.
Add in the frozen corn and cook until it is thawed and soft, about five minutes. (If you are using fresh corn, cook until it is tender.)
Whisk in the flour. This will make things a big gummy, but that is okay. Cook for about 30 seconds. Slowly whisk in the whole milk. You should add a little bit, allow it to get fully combined with the flour and butter before adding in more. It will get easier to add the further along you go and you can addit more quickly.
Add in 1/2 a cup of heavy cream. Bring everything to a boil and then turn to a simmer for five minutes. If after simmering it is too thick, add another 1/4 cup to 1/2 cup of heavy cream.
Stir in the sugar, taste, add in the salt and pepper. Taste and add more salt and pepper as needed.