In my book it says that the Pali l is pronounced like the l in sell while the Pali ḷ (l with a dot under it) is pronounced like the l in felt; however I don't see a difference between the ls in sell and felt. If there were a difference it would be between e.g. "sell" and "lot". So what's the difference between l and ḷ?
My philosophy is simple: saying 'yes' to the positive and 'no' to the negative; because the positive is so much better than the negative.