[SeekAndFind]

RE: I imagine she’s thinking of Japanese...

Can’t be, she’s making fun of those who can’t pronounce the letter ‘r’.

The Japanese language on the other hand, has no ‘l’ sound.

[KarlInOhio]

The Japanese have a sound that's about half way between L and R which they use for both. But it sounds like an L when they are saying R and an R when they are trying to say L.

http://en.wikipedia.org/wiki/Perception_of_/r/_and_/l/_by_Japanese_speakers

Although I make the same "rots of ruck" joke, I just imagine what I sound like if I tried some tonal language like Chinese. I can't even get something "simple" like a Spanish trilled R rrrrrright.