Well, I don't think that the 't' of 'water' sounds like /l/. Flap 't' (/d/) occurs in most speakers' natural conversation between vowel sounds ('See you later'; 'It's a pretty dress') and between a vowel sound and syllabic /l/ ('a little bottle'; 'a book title'). The recognizable strength of /d/ over a stopped /t/ varies considerably with the speaker.
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Hans51/t/ does not sound like /d/ at all and it sounds more like /L/. What do you native English speakers think?I don't think you'll find a native speaker who thinks /t/ ever sounds like /L/.