Notes: Up to 2 days ahead, crisp spinach. Up to 1 day ahead, toast nuts and make dressing; cover and chill separately.
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.
In a large bowl, combine nuts, tarragon, lemon peel, nutmeg, oil, and vinegar.
Add spinach leaves, mix well, and season to taste with salt. Spoon onto salad plates.
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