Either use a wyvern to quickly destroy nest or use spyglass and argent to whistle attack while sat out of drone range. Once nest is destroyed make sure your ghillie is on and your bug repellent is active, whistle tame passive then crouch down and stalk your queen while feeding it rare flowers. Crouching works well for staying out of drone attack range, the drones die after so long and that is your window to ram flowers down the queen's throat. Happy hunting.
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.