Not as much as you would think. Russian has terminal de-voicing; so /d/ softens to a /t/, hence сад = /sat/. (Sort of; actually it's something in between, but

Not as much as you would think. Russian has terminal de-voicing; so /d/ softens to a /t/, hence сад = /sat/. (Sort of; actually it's something in between, but the shift is noticable). And /l/ palatizes (becomes /lj/) before both е and ё, as in самолёт. (Actually the /j/ is built into ё of course, but somehow it seems helpful to recognize the commonality of the sounds when realized after /l/ - basically е becomes more yoff-like). The vowel might differ (one may be more fronted or rounded than the other), but that tends to vary among speakers anyway. Russian has a whole suite of secondary rules like this. Ukrainian by contrast is much more phonetic. But unlike English, at least Russian has a system.