Some speakers from Northern England do not distinguish the vowel of sq. /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] If you discuss this type of dialect, dismiss the difference between the symbols /ɛər/ and /ɜːr/. In rhotic North American English there isn't a distinction concerning the vowels in nurse /ˈnɜːrs/ and letter /ˈlɛtər/. https://motheri552vmt1.wikidank.com/user