Abstract: A split-cube-resonator-based metamaterial structure that can act as a polarization- and direction-selective perfect absorber for the infrared region is theoretically and experimentally demonstrated. The structure, fabricated by direct laser writing and electroless silver plating, is comprised of four layers of conductively-coupled split-cube magnetic resonators, appropriately rotated to each other to bestow the desired electromagnetic properties. We show narrowband polarization-selective perfect absorption when the structure is illuminated from one side; the situation is reversed when illuminating from the other side, with the orthogonal linear polarization being absorbed. The absorption peak can be tuned in a wide frequency range by a sparser or denser arrangement of the split cube resonators, allowing to cover the entire atmospheric transparency window. The proposed metamaterial structure can find applications in polarization-selective thermal emission at the IR atmospheric transparency window for radiative cooling, in cost-effective infrared sensing devices, and in narrowband filters and linear polarizers in reflection mode.