Two keys to making good pine tea:
1) Species
2) Temperature
Never boil conifers for eating.
You want to keep the temp below 185F, often referred to as a "small boil". Whilst in the woods we can judge the temp by the bubbles. A small boil is when tiny bubbles form on the sides of the pot. Large bubbles, bubbles releasing from the sides, etc are signs that it's too hot. When conifer bark, needles, etc get too hot they release turpines. These volatile organic compounds give it the nasty Pine-Sol, turpentine, etc taste.
An interesting side note is that long steep durations do not ruin the flavor, as long as the temp stays below 185F. I've often allowed conifer teas to steep overnight without any diminishment of the flavor.
I have made teas from the needles and barks of Balsam fir; Hemlock; Jack, Red, Scots and White pine; Black, Colorado Blue and White spruce.
Eastern Hemlock (Tsuga canadensis) and Eastern White pine (Pinus strobus) have the best flavor.