Instructions:

Height: low (near open)
Backness: central
Rounded: unrounded

Occurrence:
Afrikaans, Arabic, Bulgarian, Catalan (Barcelona metropolitan area), Chinese (Cantonese), Danish (Standard), Dawsahak, Dutch (Limburg, Eastern Flemish Brabant, The Hague, Twente), English (California, Cultivated Australian, New Zealand, Received Pronunciation, South African, Scottish, Cockney, Inland Northern American), German (Standard), Greek, Hindustani, Kaingang, Korean, Lombard, Luxembourgish, Norwegian (Bergensk, Sandnes-mål), Portuguese (Fluminense, General Brazilian, European), Romanian (Moldavian dialects), Russian, Slovene (Standard), Ukrainian, Upper Sorbian, Vietnamese.
(Source: https://en.wikipedia.org/wiki/Near-open_central_vowel#Occurrence)