Instructions:

Height: high (close)
Backness: front
Roundedness: rounded

Note: Used as Cardinal Vowel No. 9.

Occurrence:
Afrikaans, Albanian, Azeri, Basque (Souletin), Bavarian (Amstetten), Breton, Catalan (Northern), Chechen, Chinese (Cantonese, Mandarin, Wu), Chuvash, Cornish, Danish (Standard), Dutch (Standard Belgian), English (General South African, Scouse, Ulster, Scottish), Estonian, Finnish, French, German (Standard), Hungarian, Limburgish, Lombard, Mongolian, North Frisian, Norwegian, Occitan (Gascon, Languedocien, Provençal), Swedish, Turkish, West Frisian
(Source: https://en.wikipedia.org/wiki/Close_front_rounded_vowel#Occurrence)