Microscopic Perspective

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/.