The spelling of the word "willner" can be explained using the International Phonetic Alphabet (IPA) transcription. The initial sound is a voiced bilabial fricative /w/, followed by an unstressed short vowel /ɪ/ and a lateral liquid consonant /l/. The second syllable starts with a voiced alveolar nasal consonant /n/, and ends with an unstressed vowel /ə/. The final syllable consists of a voiceless alveolar fricative /s/. Altogether, the IPA transcription of "willner" is /ˈwɪlnər/. Proper spelling and pronunciation are essential for clear communication.