Given:
STAIR → # * & @
TEARS → * & ^ @ #
Find common letters
Common letters in both words: T, A, R, S
Find common symbols
Common symbols: *#, , &, @
So these symbols correspond to T, A, R, S (in some order).
Remaining letters
In STAIR, extra letter = I, extra symbol =
In TEARS, extra letter = E, extra symbol = ^
So,
I → </b></p></li><li><pdata−pxy="true"style="color:rgb(0,0,0);margin−top:2px;margin−bottom:2px;"><b>E→</b></p></li></ul><pdata−pxy="true"style="color:rgb(0,0,0);margin−top:2px;margin−bottom:2px;"><b>Iiscodedas