L has a voice that would be considered smooth. He is soft spoken because he happens to be tired at most times. He has a sort of sly undertone to his voice though. In pitch his voice is medium, not insanely deep but not high-pitched, in the middle essentially! SO; Buttery, sly, but tired sounding. He does not have an accent. He speaks formally and politely. The pitch of his voice is similar to Dan Hengs English VA.