The most common mistake made by Norwegians is
that they tend to round their lips when pronouncing this sound, so that
it becomes similar to a long Norwegian "ø"-sound. (It
is practically always followed by an "r" in writing. The only
exception worth mentioning is the word colonel -
).
Variant: In
most American English accents, the British English -sound has an "r-colouring" to it, which is natural
because of spelling, so (bird) sounds like
.