The rapid advancement of emergent learning technologies has led to the introduction of massive open online courses (MOOCs) which offer open-based online learning courses to a large number of students. In line with the advancement, the Malaysia Ministry of Education has recently initiated Malaysia MOOCs via collaboration with four public universities. This paper proposes factors that could be used in development of MOOC learning content, which are: (i) type of MOOC, (ii) type of video lectures, (iii) integration of cultural aspects in video lectures, (iv) communication style in video lectures; and (v) humor effect in video lectures. The paper also proposes factors in developing MOOC learning tasks, namely: (i) structure of learning tasks; (ii) dialog in learning tasks; (iii) learner autonomy in learning tasks; (iv) social settings of learning tasks; and (v) transactional distance of learning tasks. The factors are based on experiences during development of MOOC for ethnic relations and are aligned with learning concepts and strategies such as the transactional distance theory and the theory of the computer model of a sense of humor. Future directions on the development and research on MOOCs are also proposed.