I have been searching and the only thing which seems to match is Cottony Scale.  https://www.bing.com/search?q=cottony+scale+on+spruce&form=ANNTH1&refig=450557a856e24dc2aec70732c393e4a0&sp=-1&ghc=1&pq=cottony+scale+on+spruce&sc=1-23&qs=n&sk=&cvid=450557a856e24dc2aec70732c393e4a0  https://www.mortonarb.org/trees-plants/tree-and-plant-advice/help-pests/cottony-maple-scale   I believe you can use a systemic insecticide plus horticultural oil but timing is critical.  I strongly suggest you contact a certified arborist for an on site diagnosis and treatment.  Go to this web site and click on Find An Arborist. Once your location information is put in a list of certified arborists in your area will appear.  Without treatment your tree will die from such a massive infestation:https://www.treesaregood.org/