Hear same sounds, see different spellings:
Both words end C23 V12 C37. Seagull is C23/g/ V12/u/ C37/ll/; Google is C23/g/ V12+C37/le/ (spelling is reversed)
Hear same sounds with different V/C functions:
V15 and C38 sound the same. Girl is C23/g/ V15/ir/ C37/l/; grill is C23/g/ C38/r/ V02/i/ C37/ll/.