\&r\ as ur and er in further [ɝː], [ɚ] (stressed/unstressed r-coloured vowels; worry = [ˈwɝːiː])(i) As above, for those Americans who donotmake (i.e. those who do make it) any distinction between the two, what is customarily transcribed as /ɝ(ː)/ can occur in both stressed ('curve' /$ kɝv, £ kɜːv/) and unstressed ('excerpt' /$ˈɛksɝpt, £ˈɛksɜːpt/) positions. Again, I think IPA [ɚ] would be an adequate match for W's "&r".(\l\ as l in lot [l] (pronounced as ‘dark’ [ɫ], except when followed by [j]; syllabic in bottle, whistle) (underlining is mine)Sorry for these.
For many Americans /l/ is "dark" in all positions. I will never forget my first American teacher pronouncing 'volume' [ˈvɑɫjum] with a 100%valorizedvelarised /l/.
It should be velarised, of course — stupid spell-checkers.Mitko