Some speakers from Northern England don't distinguish the vowel of sq. /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] If you speak this kind of dialect, dismiss the distinction between the symbols /ɛər/ and /ɜːr/. In rhotic North American English there is not any difference involving the vowels in nurse /ˈnɜːrs/ and letter /ˈlɛtər/. https://jasperhptad.bloggactif.com/33334725/how-phim-trẻ-em-can-save-you-time-stress-and-money