( But ( it ( ( ( ( takes ( 165 ( Earth years ) ) ) ( for Neptune ) ) ( to ( make ( ( one orbit ) ( around ( the sun ) ) ) ) ) ) . ) ) )
(ROOT (S (CC But) (NP (PRP it)) (VP (VBZ takes) (NP (CD 165) (NNP Earth) (NNS years)) (PP (IN for) (NP (NNP Neptune))) (S (VP (TO to) (VP (VB make) (NP (NP (CD one) (NN orbit)) (PP (IN around) (NP (DT the) (NN sun)))))))) (. .)))
But it takes 165 Earth years for Neptune to make one orbit around the sun.
(ROOT (S (NP (PRP It)) (VP (VBZ takes) (PP (IN about) (NP (NP (CD one) (NN year)) (PP (IN for) (NP (NN earth))))) (S (VP (TO to) (VP (VB orbit) (NP (DT the) (NN sun)))))) (. .)))
It takes about one year for earth to orbit the sun.