Cook bacon until crispy. Drain grease from bacon & crumble. Set aside.
Boil potatoes in salted water for about 10 minutes or until soft, but not mushy. Drain and set aside.
In a large pot, melt butter. Add onions and sauté over medium heat until onions become transparent. Slowly stir in flour until it is combined evenly with the butter/onions, forming a roux. Cook the flour 1 to 2 minutes.
Gradually add half & half, whisking constantly until reaching a gravy-like consistency. If you would like it thinner, just add some milk to thin it out, but be sure to add a little more salt to keep the flavor.
Heat over medium heat until it almost starts to boil, stirring often, then reduce heat to low. Don't let the chowder to come to a full boil. Add drained potatoes, bacon (reserve a little bacon to add as a garnish when ready to serve), corn, salt & pepper.
Heat for an additional 10 minutes or so until ready to serve.