B

Be (maxiscule B, miniscule b) is the second letter of the Baikish alphabet. It represents /b/, the voiced bilabial stop.

Pronunciation
To pronounce this sound, obstruct air flow with your lips and don't let the air go through your nose. After you do that, with your lips push your diaphragm and create air pressure. Then, open your lips and release the air you have pushed with your diaphragm. Not less important about this sound, but it's voiced, meaning you have to slightly close your vocal chords and vibrate them.

Justifications of the presence of its sound in Baikish
/b/ is a common sound in languages that also contain /p/ and need to distinguish the voiceless and voiced plosive consonants. It's also pretty easy to pronounce for speakers of languages where /p/ is present but /b/ is absent, if they learn how to pronounce it correctly.