Some speakers from Northern England usually do not distinguish the vowel of sq. /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] When you speak this type of dialect, ignore the distinction between the symbols /ɛər/ and /ɜːr/. In rhotic North American English there isn't a difference concerning the vowels in nurse /ˈnɜːrs/ and letter https://anthonyg205vkz3.wikiap.com/user