The spelling of the phrase "make boner" is straightforward when using the International Phonetic Alphabet (IPA). The first word "make" is spelled /meɪk/, while the second word "boner" is spelled /ˈboʊnər/. The pronunciation of "boner" may cause confusion since the spelling suggests a different sound. However, the IPA transcription shows that it is pronounced with a long "o" sound instead of "bo-ner." Overall, when written using the IPA, the spelling of "make boner" becomes more precise and accurate.