The words cuer, queuer sound the same but have different meanings and spellings. Why do cuer, queuer sound the same even though they are completely different words?
The answer is simple: cuer, queuer are homophones of the English language.
One who, or that which, queues; a person waiting in line.
Definitions , from Wiktionary, Creative Commons Attribution/Share-Alike License and Wordnik.
Homophones (literally "same sound") are usually defined as words that share the same pronunciation, regardless of how they are spelled.
If they are spelled the same then they are also homographs (and homonyms); if they are spelled differently then they are also heterographs (literally "different writing").