How is it really spelled?

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Hi, I may be way off base, and if so, I apologize in advance, but I have heard many references to "Fir", the type of wood, with regards to kitchen walls and soffits, but never "Fur". 1 X 2 (usually) strips of wood attached on walls, and used to attach cabinets and soffits, are called firring strips, even if they are made of aspen or pine. Not sure if i'm totally correct, or completely off base, so please do your own research! Also, I think that a soffit is usually a box-like structure that upper cabinets are attached to, and hang from the ceiling.

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