The sound that no one apart from the ones with potatoes in their throat and the ones who eat them can pronounce.
Also the 28th letter of the Dano-Norwegian alphabet.
potato farmer: hey can you pronounce "ø"
american guy: oeeehhhh
potato farmer: *points to a coconut palm tree (why tf is there a coconut palm tree there)* woah look over there what is that weird hairy sphere on the coconut palm tree tree
american guy: thats a coconut
potato farmer: ok now pronounce the "u" in "coconut"
american guy: ø
potato farmer: ok now say ø
american guy: oeeehhhh