Swiss Federal Universities of Lausanne and Zurich have initiated a new 1U CubeSat project. The main objective of the CubETH is to demonstrate use of commercial GNSS receivers in space and test Precision Orbit Determination algorithms. One of the key driving requirements is to provide zenith pointing with a 20 degrees of precision and rotation rate less than 2 degree / second, in order to track GNSS constellation satellites. This paper will describe details of Attitude Determination and Control Subsystem (ADCS) based on magnetotorquers in order to satisfy the science requirements. We will discuss lessons learned from the ADCS implementation on the first Swiss nanosatellite SwissCube (in operation since 2009) and we present the flat shaped magnetotorquers (MTQs) designed in the laboratories of the École Polytechnique Fédérale de Lausanne (EPFL) in Switzerland, detailing design, the test setup and the procedures performed. We present theoretical calculations for the magnetotorquer parameters, simulations, details of manufacturing and results of testing done in the shielded room of the École Polytechnique Fédérale de Lausanne. Testing shows a 93% of match between the 3D model and tests done with the magnetic probe on the new design prepared for CubETH, where the design slightly changed from the previous shape of SwissCube. The paper presents the description of the manufacturing and the process followed in order to highlight the encountered issues on the magnetotorquers fabrication. We address the process to select the proper materials and quantities for the manufacturing of flight and engineering models, addressing the required characteristics for the material selected.