Bring the water or stock to a boil with a pinch of salt. Add the bulgur, cover and turn off the heat. Set aside for 15 minutes.
Using a sharp knife, finely chop the basil and mix with the lemon zest and garlic and a pinch of salt. Set aside.
To toast the pine nuts, put in a dry skillet over medium heat. Stir constantly until they begin to turn brown and become fragrant. Immediately remove from heat and remove from the pan to avoid burning.
After the bulgur has steeped for 15 minutes, remove the lid and add the basil mixture, olive oil and toasted pine nut before serving.