Husk and shave your ears of corn and set aside. If using frozen corn, rinse it well, strain, and set aside.
In a saucepan, melt salted butter and add flour and whisk together over medium heat to make a light roux.
Add half & half, sugar, salt and pepper and whisk together until smooth.
Cook down until a gravy-like sauce forms.
Add corn, tossing until completely coated. Cook for 5-8 minutes, until the corn is cooked but still has some crunch. (Cook time will be significantly less if you're using frozen, so taste often!) Take the pan off the heat and stir in the shredded Parmesan until melted.