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When I make the tafkheem letters such as  and   it seems to sounds like a nice tafkheem if I make a circle on my lips.  Is this acceptable?


The letters of tafkheem, or letters that always have tafkheem are the letters in the group .  The letter  is not considered a tafkheem letter, even though it has tafkheem in some cases.  Nonetheless, when it is required to make tafkheem on the letter , the same steps are taken to make the proper tafkheem as with the tafkheem letters. 

The correct way of making takfheem does not involve making a circle of the lips.  Circling the lips is used for forming a dhammah.  If someone tries to make tafkheem by circling the lips, the written vowel on the letter is going to be mixed in with a dhammah and it will not be clear what the correct vowel on the letter is.  Of course, if there is a dhammah on the letter you are trying to make tafkheem with, then it would be not only acceptable, but necessary that you make a circling of the lips. 

To make tafkheem there are three steps needed.  These steps were described in a recent answer to a submitted question.  Here

If you would kindly click on the answer link below that question, you will be able to read the explanation on how to make tafkheem properly.  Jazakum Allahu khairan.