Bottom
巧 supplies the sound - qiǎo shifting to qiào with tone change. Also adds a faint semantic flavor: a clever opening / a knack - fitting the modern figurative sense of
窍 (
诀窍 is the key trick to doing something well). Same phonetic family:
朽 rotten,
杇 trowel. Simplified from traditional
竅, which had a much busier phonetic on the bottom.