Yes! I love spruce tip tea. I like it best cold, but
hot water is used for steeping.
When the spruce tips are first growing, they have a papery, rust-colored covering. Collect them when the tips are still dense (and some probably still have this covering on them). They are much better at this stage than when the cover is gone and the needles have started spreading out. I say this because
trees in one spot (and even a single tree) will likely have tips at varying stages of development all at once. Where I live, this is mid to late May, possibly into early June.
Put the tips into a jar and pour hot (just-boiled)
water over them. The jar doesn't need to be very full, maybe an inch / a couple layers of spruce tips, and then filled with water. If you want hot tea, go ahead and drink it hot. If you can stand to wait, let it cool a while and then strain it into a glass with ice.
If you want to make a bigger batch and serve it as iced tea & have it look pretty, set aside some spruce tips or just go pinch a few more to drop into the drink. The fresh ones are bright green, but after steeping they turn dull and are not pretty anymore. This may not be important to anyone, but I like to have a few pretty ones in my drink.
You can also make a small amount of really strong spruce tip tea (smaller jar, more full of tips, let steep overnight) and then mix it with fizzy water and ice. I just love the bubbles.