Here are three words which seem to be very confusing for learners of English – in terms of spelling as well as pronunciation:

LAWYER /ˈlɔːjə/ – a person who studies or practises law

LIAR /ˈlʌɪə/ – a person who tells lies (rather than telling the truth)

LAYER /ˈleɪə/ – a level of material or a thin sheet of a substance which is different from the material/substance above or below it