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Of all the consonants that can contribute to a strong English accent in Spanish, R might be the biggest one for speakers of North American English. Your tongue does something entirely different to say a Spanish R. Making a Spanish R sound is actually very similar to the way most Americans pronounce the double-T in the middle of the words "butter" and "attic." It's a quick tapping of the tip of your tongue slightly behind your front teeth—a much lighter sound than the American R sound. Another important difference between American R and Spanish R is what the lips do: they take on a gently rounded shape for American R, but they don't for Spanish R. In fact, try smiling when you practice Spanish R. It will keep you from doing the liprounding and improve your pronunciation. The Spanish word for "pear," pera, is a good word for practicing the Spanish R sound. It's not pera, but pera. Don't forget to smile when you say it!

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Whole part (Posting this image in parts so it'll be easier to read)