coarse – course (грубый – курс): coarse fabric; a course of lectures
complement – compliment (дополнение – комплимент): verb complement; give a compliment
creak – creek (скрип/скрипеть – ручей): the floor creaks; a narrow creek
cue – cue – queue (намек/подсказка – кий – очередь): give a cue; billiard cue; stand in a queue
desert – dessert (покидать – десерт): to desert the village; apple pie for dessert
die – dye (умереть – краситель/окрашивать): he died two years ago; she dyed her hair red
earn – urn (зарабатывать – урна): to earn money; to earn respect; cremation urn