Clean spruce tips in a bowl of water.
Drain spruce tips using a colander.
Transfer spruce tips into a big pot and add in water. The amount of water should slightly cover the spruce needles.
Use a suitable plate to press down the needles and allow it to sit for 24 hours in a cool place. The spruce tips should slightly lose their bright green colour.
Thereafter, bring the mixture to almost a boil over a medium heat. Lower the heat and simmers the needles for another 30 minutes. The broth should turn milky.
Allow the mixture to sit for another 12 - 24 hours.
After which, put a large kitchen cloth over another suitable pot. Pour the spruce tip water mixture over the cloth into the pot. Strain the needles and press out as much water as you can using the kitchen cloth. Discard the tips.
Using 1 part of broth to 1 part of honey, in my case, I add 1.2 kg of brown sugar to 1.2l of broth. Cook the mixture for 2-4 hours. To prevent the honey from burning, stir the mixture once in a while. Take a teaspoon of honey, place it on a plate and place it in the freezer for 1 minute. Check if the texture thickens.
Clean some heat-resistant jars with lids using boiling water and transfer your honey into the jars.
Store the jars in a dark and cool place. They can be stored up till about 12 months.