The spelling of the phrase "makes up top head" can be explained using the International Phonetic Alphabet (IPA). The first word, "makes," is pronounced /meɪks/, with the "a" sounding like the "ay" in "hay." The second word, "up," is pronounced /ʌp/ with a short "u" sound. The third word, "top," is pronounced /tɑp/ with a "o" sound like in "pot." The last word, "head," is pronounced /hɛd/ with a short "e" sound like in "bed." Together, the phrase means to come up with something quickly without much thought or preparation.