Start by gathering all your ingredients. If you're using fresh corn, remove the kernels from the cob. Thaw frozen corn if using that option.
In a large skillet, melt the 2 tablespoons of unsalted butter over medium heat. Allow it to bubble gently without browning.
Once the butter is melted, sprinkle in 1 tablespoon of all-purpose flour. Stir continuously for about 1 minute until the mixture is smooth and slightly golden. This roux will help thicken your creamed corn.
Gradually whisk in 2 cups of whole milk, making sure there are no lumps. Continue to stir until the mixture thickens and begins to bubble gently.
Add the thawed corn or fresh corn kernels, along with the grated garlic, ½ teaspoon of sea salt, and a few cracks of freshly ground black pepper. Stir well to combine.
Remove the skillet from heat and fold in the ½ cup of freshly grated Parmesan cheese until melted and incorporated. Adjust the consistency with more milk if desired.
Taste your creamed corn and adjust seasoning if necessary. You may want to add more salt or pepper based on your preference.
