Instructions:

Height: mid (open mid)
Backness: front
Roundedness: rounded

Note: Used as Cardinal Vowel No. 11.

Occurrence:
Afrikaans (Standard), Armenian (Western Armenian), Azeri, Bavarian (Amstetten dialect), Chinese (Cantonese, Mandarin, Wu), Danish (Standard), Dutch (Southern, The Hague, Limburg), English (Cockney, New Zealand, General South African), Faroese, French, German (Standard), Lori, Mongolian (Chakhar), North Frisian, Norwegian (Standard Eastern), Occitan (Auvergnat, Limousin), West Frisian, Western Lombard.
(Source: https://en.wikipedia.org/wiki/Open-mid_front_rounded_vowel#Occurrence)