Korean · Pronunciation Guide
set, rhyming with the English word -- except the final t is never released. The tongue reaches its position and simply stops there.
set
A single clipped beat. The neutralization of ㅅ to a stopped t is the whole story of this word: what you write and what you say diverge completely at the end, and the s only comes back when a vowel follows it.
Listen: 셋
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우리는 모두 셋이에요.
Urineun modu sesieyo.
There are three of us.
Listen: 우리는 모두 셋이에요.
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우리는 모두 셋이에요 is exactly that reappearance. With 이에요 attached, the ㅅ resyllabifies and returns as a real s, giving se-si-e-yo -- so the same word ends in silence on its own and in a hissing s inside a sentence.
Beginners either release the final t with an English burst or, worse, pronounce the written ㅅ and say 'sess'. Neither happens in Korean: stop the airflow at the tongue ridge and leave it there, and the syllable is over. Learners also confuse 셋 with 넷, so keep the initial consonant crisp, because the vowels are identical.