Sometimes when the hive is destroyed the queen will just fly in place. If you have a quetzal or a Tapejara you can fly up to it and passive tame it right there. I recommend bringing medical brew just so you don't have to worry about the drones. Make sure to feed your tame bug repellant as well.
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)
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.
Use dire bear as bee's don't damage them and use bear to destroy nest with ease be careful not to kill Queen and i suggest to use rare flowers as easy to find to tame Queen and you have your own bee hive
Where a ghillie suit and use repellent if available. Once your break the nest the bee will fly to the floor and start spawning in baby bees. Try to quickly feed the bee then back off because her spawns will attack. Watch which way the bee goes! Since they have a small radius to be seen let it go out of view and it'll reset how many baby bees she has floating around her, that's when you run in and feed, then repeat.
Once tamed you will be able to pick up the bee and it will add a hive to your inventory. You can then place it at your base. Keep in mind you will need to put rare flowers inside the beehive in order to keep it alive and producing honey.
For me I found it easier taming it with another person. Have your friend be on a mount preferably rex or something of that nature. Have them break the hive. The other person in full ghillie and uses bug repellent. The drones should attack the person on the mount. While the drones are distracted. Walk up to the queen bee and use flowers or kibble. (Passive Tame put food in last slot) the drones will start to attack you if and when they see you. Have the person on the mount follow behind you. If you aggro drones your friend kills them, and you continue to tame the queen bee. Helps to have a lot of health. A lot of health I had 600 and they almost killed me