Melt 2 tablespoons of butter in a skillet over medium-high heat, add shallot and cook until translucent, then add garlic and cook until fragrant.

Add corn, heavy cream, sugar, salt, black pepper, and cayenne pepper, stir well and cook until thickened, about 2 minutes.

In a bowl, whisk together milk and flour until smooth then gradually pour into corn mixture while stirring constantly to avoid lumps.

Continue to cook until thickened to a creamy consistency, about 5 minutes, stirring frequently.

Remove from heat and stir in Parmesan cheese until melted; adjust seasoning if needed.

Garnish with parsley and serve hot, paired with grilled meats or roasted vegetables.