1. Melt butter in saucepan over medium heat.
2. Add in the flour and whisk until smooth and a roux forms (2 minutes).
3. Add onions adn celery and saute 5 minutes until soft but not brown.
4. Add water, potatoes, corn kernels, creamed corn, sugar, salt and pepper.
5. Cover and simmer until potates are barely tender, about 30 minutes.
6. Add half and half and simmer uncovered until soup has thickened to a creamy consistency, about 15 minutes.
7. Season to taste with additional salt and pepper if needed. Bacon bits to taste.