The transcription of the Georgian letter l is l.
 'l' is pronounced exactly like English [l] in 'leg'.

Recordings:
 

When pronouncing the consonant  'l', the tip of the tongue is set against the front teeth, slightly upwards and the air passes through the opening between the sides of the tongue and the cheeks.

It is traced out with one movement of the hand and is written between the three lower lines: movement  of the hand begins a bit below the lower middle line, goes downwards from left to right drawing a bow downwards to the lower line. The movement continues upwards drawing an oval semicircle from the middle of the drawn bow up to the upper middle line from right to left, then drawing another semicircle at the upper middle line and ends by drawing two more semicircles side by side, from left to right between the upper and lower middle lines