| 1 | Dice or shred corned beef. |
| 2 | Combine corned beef with sauerkraut and set aside. |
| 3 | Melt butter in large soup pot over low heat. |
| 4 | Add flour and heat 3-5 minutes, stirring constantly to cook flour and make a roux. |
| 5 | Stir in cream and milk. |
| 6 | Add onions. |
| 7 | Increase heat to medium and continue cooking 7-10 minutes, stirring constantly, until soup thickens. |
| 8 | Add cheese and stir to blend. |
| 9 | Add white pepper, garlic salt, onion powder, celery salt, lemon pepper and salt. |
| 10 | Add corned beef and sauerkraut. |
| 11 | Stir until well-combined. |
| 12 | Makes about 2 quarts, serving 4-6 people. |