Articulatory tendency of American English accent for Vietnamese
These are the steps:
Raise the back of the tongue to make its sides touch the upper molars
Make rounded lips (Ô):
the middle of the tongue now touches the pre-hard palate (front hard palate, number 7, like the sound nh in Vietnamese)
the front of the tongue now touches the bottom front teeth and you can direct the airflow to it (the bottom front teeth)
Nasalize by pretending as if you are about to pronounce the voiced palatal nasal ɲ