The spelling of "beyers" is based on the pronunciation of the word, which is /ˈbaɪərz/. This means that the first syllable is pronounced as "bye" and the second syllable is pronounced as "ers". The "y" in "bye" is a diphthong, meaning that it's a combination of the vowel sounds /aɪ/ and /ə/. The "ers" sound in the second syllable is a short form of "er" and is pronounced as /ərz/. This spelling accurately reflects the way the word is pronounced in English.