The spelling of the word "Pley" might seem confusing, but it actually follows the rules of English phonetics. The first sound is represented by the phoneme /p/, which is made by closing your lips together and then releasing a burst of air. The second sound is the phoneme /leɪ/, which is a diphthong made by starting with the sound /l/ and then moving to the sound /eɪ/ (like the "ay" sound in "day"). Altogether, the spelling "Pley" accurately represents the sound of this word.