Where

From Teflpedia

Where (/ˈweə(r)/) is an English wh- word referring to place.

The /r/ is typically pronounced in rhotic accents, but not in non-rhotic accents unless "where" is followed by a vowel sound, e.g. "where is it?" (/ˈweər ɪz ɪt/)

It is a homophone with the verb "wear".