Some speakers from Northern England will not distinguish the vowel of sq. /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] When you talk such a dialect, ignore the distinction between the symbols /ɛər/ and /ɜːr/. In rhotic North American English there isn't any difference involving the vowels in nurse /ˈnɜːrs/ and letter /ˈlɛtər/. In https://martintfmzc.bloggactivo.com/31587328/hack-no-further-a-mystery