Use any recipe substituting almonds. Very similar.

I agree with ginger, if you want the closest flavor...but any nut can be used, and they all add their unique flavors to the pesto.

Pine nuts have their own flavor.....
But
just use the same recipe and sub whatever nuts you like for the pignoles...cashews might be good.
Or....you could skip the nuts alltogether. Your pesto would be olive oil, garlic, basil and parmesan cheese.
Linda C

Last time I made basil pesto I subbed half the quantity of pine nuts with cashew nuts and the flavour was very good. I normally use all pine nuts but as I had a full bag of unsalted cashews I thought to try it. It was delicious....as cashews also have a good flavour for using in a pesto.

Here's the recipe I took from an Italian TV cooking program:

4 cloves garlic, minced
2 cups basil leaves
1/2 cup olive oil
1/2 teasp salt
1/2 teasp f.g. pepper
1/2 cup parmesan grated
1/2 cup pine nuts (or 1/4 cup each pine nuts and unsalted cashews)
teasp water

Process in food processor, adding oil slowly until all is creamy.

SharonCb