Some speakers from Northern England usually do not distinguish the vowel of square /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] When you speak this kind of dialect, ignore the difference between the symbols /ɛər/ and /ɜːr/. In rhotic North American English there's no difference amongst the vowels in nurse /ˈnɜːrs/ and letter /ˈlɛtər/. https://elliotjzcqf.develop-blog.com/38945433/the-definitive-guide-to-phim-trẻ-em