The word "searls" can be spelled in different ways depending on how it is pronounced. In IPA phonetic transcription, it can be written as /sɜːrlz/ with the first sound being an 'open-mid unrounded vowel', followed by the 'r' sound and 'l' sound. The letter 's' is pronounced as a voiceless 'sibilant' sound and the letter 'ls' at the end is pronounced as 'lz'. The spelling of the word may vary depending on regional accents and dialects, but its phonetic transcription remains the same.