The spelling of the word "woman" is determined by the International Phonetic Alphabet (IPA) phonetic transcription. The IPA symbol for the "w" sound is /w/, while the sound represented by "o" is /ʊ/. The letter "m" is pronounced as /m/. When these sounds are combined, they create the word "woman," which is pronounced as /ˈwʊmən/. As for "towns," it is simply spelled as it sounds, with the IPA symbols for the sounds /taʊnz/. Together, "woman towns" is pronounced as /ˈwʊmən taʊnz/.