You want to pick the tips (new growth) for the best flavor. I usually pick a stem about four inches long. If you look at a blue spruce, you can easily tell what is new growth and what is not. There's a very sharp difference in needle color. That would give you a decent reference with Red Spruce since the coloration doesn't differ that much.
I find that White Pine is a much milder tea and Red Spruce is a bit more flavorful and robust. Both have a nice clean flavor and are loaded with vitamin C (I've read 5 times that of an orange).
I usually rub the needles between my index finger and thumb to break them open and give more surface area to the water. Not enough to destroy the needles, however. Just enough to bring out the oil in them. I do the same thing to herbs by the way. It increases the flavor.
Some folks swear you should chop the needles but I've never done that. I just rinse the stems off, stick three or four sprigs in a cup and pour boiling water over them. I let steep about 10 minutes and enjoy.
Bon appetit!
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