When on the hunt for taming a queen, note that not all hives will have a queen bee inside. If you attack a hive and workers begin to swarm, you've found the queen. If not, try another hive or kill off the empty ones for more potential tames to spawn.
If you want to tame one, the easiest way is to get a dire bear and break the nest, because they are immune to bees. Use it to break the nest, then when the nest beaks, make sure you have full ghille armor and bug repellent, and tame it with simple kibble. You can then go to the bee and press the 'aquire nest' button, and it will give you a bees nest. You can place this on any natural ground, but no human made floors. Put rare flowers into it, and it will produce giant bee honey over time. Rare flowers can be harvested from plants in the swamps across the island, but beware of the creatures that dwell there. When you go into your bees nest to gather honey, you will get the bee effect and start taking damadge, even though it is your own bees nest.