They spawn on Redwood trees, always lvl 5, break the hive with a flyer, the queen should drop on the ground, bring ghillie + bug repellant, you need 2 ichty kibbles or 5 flowers, the queen seems passive but the bees will attack you. Once tamed you can convert the queen into a hive (structure) it produce 1 honey pot per hour (not sure)
ALWAYS break the hive with ranged attacks. If you choose to melee it,drones will continuously spawn from it infinitely, and they will repair the hive, so best to shoot it down and kill all the drones before attempting a tame. Oh, and the queen will spawn more drones periodically, so bee careful.