"Make the top one head" is not a commonly used phrase, and it may not have a set spelling. However, using the International Phonetic Alphabet (IPA) transcription, we can break down the sounds in the phrase. "Make" is pronounced /meɪk/, "the" is pronounced /ði/, "top" is pronounced /tɑp/, "one" is pronounced /wʌn/, and "head" is pronounced /hɛd/. The spelling may vary depending on the accent or dialect of the speaker.