1. Pour nuts into a 10- to 12-inch frying pan over medium heat. Shake pan and stir nuts often until pale gold, about 2 minutes. Pour from pan, let cool, and coarsely chop.
2. In a large bowl, combine nuts, tarragon, lemon peel, nutmeg, oil, and vinegar.
3. Add spinach leaves, mix well, and season to taste with salt. Spoon onto salad plates.