In a small mixing bowl, whisk together ½ cup of whole milk and 1 tablespoon of all-purpose flour until well combined. Set aside.

In a 10-inch skillet over medium heat, add ½ cup of heavy whipping cream, ½ teaspoon of seasoned salt, a pinch of fresh cracked pepper, 1 tablespoon of granulated sugar, and a pinch of garlic powder (if using). Add 1 tablespoon of salted butter and heat until the butter melts and the mixture begins to bubble gently, about 2-3 minutes.

Once the cream mixture is bubbling, pour in the 10-ounce bag of frozen corn and stir until evenly distributed. Continuously stir for about 1 minute.

Keep stirring over medium heat for approximately 3-5 minutes, or until the sauce thickens and the corn is heated through.

Remove the skillet from heat, sprinkle in 3 tablespoons of grated Parmesan cheese, and stir until it melts completely.

Taste the dish and adjust seasoning with additional salt and pepper as needed. Serve hot.