The spelling of the word "willms" may seem peculiar, but it can be easily explained using IPA phonetic transcription. The first two letters, "wi," represent the same sound as the word "wee" (/wi/), while the final four letters, "llms," represent the sound of the word "helms" (/hɛlmz/). Therefore, the phonetic transcription for the word "willms" is /wi.lmz/. It is important to note that the correct spelling for this word is actually "Wills," with two "l's."