The expression "make up top one head" means to fabricate or invent something without any factual basis. The spelling of this phrase can be explained through its IPA phonetic transcription: /meɪk ʌp tɒp wʌn hɛd/. The stresses are on the first syllable of "make" and the second syllable of "up". The "o" in "top" is pronounced like "a" in "father". The "w" in "one" is not pronounced, and "head" ends with a "d" sound instead of "t" due to the phenomenon of voicing assimilation.