Spruce Flats Falls is only a short hike from the Upper Tremont Road Parking Lot, but the trail is pretty rocky and rooty. The trail actually doesn't even show up on park maps, but the trail is well blazed and easy to follow. There is a set of narrow, wooden walkways and steps before getting down to the waters.
The falls, themselves, are an awesome sight and frequented by many visitors. You can get closer to the falls on the shore, but be careful of rocky and slick footing.