
ビル and ビール sound very similar but meanings are completely different. ビル is a shortened word for ビルディング/birudingu (building – usually tall concrete buildings. Other style buildings are not usually called ビル) and ビール/bi-ru is beer.
えきビルでビールをのみます means “I drink beer in the station building.”
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ビル (building)
ビール (beer)
in both words, the tone drops down after the first ビ. With ビル, it’s just a drop but with ビール, the drop is with in the ビ sound.