What is it planted in (soil)? If it's potting soil, it's probably mostly peat, which holds onto water forever, and it should have been repotted in spring into a proper bonsai mix - which means lots of grit (many choices), aquarium gravel and small (1/8") bits of bark(not always easy to come by). Now is not the time to repot, however. The problem may also be that the tree is in fact dead and therefore not using any water. Are you sure it's a pine, and not e.g. a juniper or some other conifer (I only ask because a lot of newbies call anything evergreen 'pine' when it isn't). You haven't said where it is in relation to sun, gen. location, etc. or if it's in a little bonsai pot or something else. Your only hope could be to plant it straight into the ground in a place with sandy gritty soil in the sun for a couple of seasons, after getting rid of all the old soil.

i dont see any yellow or brown needles... or did they already fall off ... interior needle shed is normal ... increased by a bad winter .. perhaps better pic?? ken

lol;... i wondered if flora my friend would skewer me ... lol i KNOW how YOU PEOPLE DO IT .. this isnt that ... lol i am pretty sure.. you put a mug in the microwave.. boil the water.. then add the tea bag ... and wait an hour.. until it cools down.. lol .. listen.. i havent done this in years.. and i think i will give it a go ... and see if i can improve on my descriptive ... but two things ... bring it to a near boil ... and turn it off ... once released... it does NOT NEED TO REMAIN AT A BOIL ... the lowest simmer possible is all that is needed ... if you brought it to temp while making dinner... you could turn it off for the night.. and it will make the house smell nice ... and use a disposable pot ... i seem to recall i nearly ruined one of moms good pots long ago ... it took quite a few hours of scrubbing with abrasives ... etc ... to get it right again ... and God knows what it might do to tephlon/coated pots ... i use the coffee can.. simply so i can throw it away ... regardless... its totally feasible.. doesnt have to be fancy ... but my God .. BE SAFE ... burning down the house at the holidays can put a real damper on the festivities.. lol ... we are NOT talking pagan green man bon fire here [see link] .. we are just releasing some oils from crushed leaves ... like seeping tea oil out of crushed tea leaves ... it seems to me.. its the perfect analogy .... enjoy your tea.. made the right way ... ken ps: here you go ... do the process as you would making proper british tea ... and see if it works ... and let me know... may as well stay within the parameters of what you know ... for now ... Here is a link that might be useful: link

I believe what previous posts may be alluding to is that the accumulation of dead needles may be excessive for just the natural shedding of old foliage and that some sort of insect or disease issue may be the reason behind the accumulation. While the tree may appear to be healthy, a detailed examination of the needles and the tree overall could reveal problems. FWIW, Picea pungens do exhibit or can develop any number of issues if grown in climates or conditions not precisely to their liking. The topic certainly comes up rather frequently on this and other forums. It would be helpful to see a photo of the entire tree. And do examine some of the needles using a magnifier. Both insect problems or fungal issues (needlecasts) should become obvious under a close inspection.