The spelling of the phrase "falls feet" is a bit tricky due to the two homophones involved. In IPA phonetic transcription, "falls" would be transcribed as /fɒlz/ and "feet" as /fiːt/. The reason for the double "l" in "falls" is to represent the voiced consonant sound /z/, which is preceded by a short vowel sound /ɒ/. On the other hand, "feet" has a long vowel sound /iː/ represented by the double "e". Despite the similar pronunciation, it is important to spell these words correctly to avoid confusion in written communication.