Some speakers from Northern England usually do not distinguish the vowel of sq. /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] If you converse this type of dialect, disregard the distinction between the symbols /ɛər/ and /ɜːr/. In rhotic North American English there isn't any distinction involving the vowels in nurse /ˈnɜːrs/ and letter https://samuelj704tmg2.dekaronwiki.com/user