Aircraft and spacecraft navigation precision is dependent on the measurement system for position and attitude determination. Rotation of an aircraft can be determined measuring two vectors in two different reference systems. Velocity vector can be determined in the inertial reference frame from a GNSS-based sensor and by integrating the acceleration measurements in the body reference frame. Estimating gravity vector in both reference frames, and combining with velocity vector, determines rotation of the body. A new approach for gravity vector estimations is presented and employed in an attitude determination algorithm. Nonlinear simulations demonstrate that using directly the positioning and velocity outputs of GNSS sensors and strap-down accelerometers, aircraft attitude determination is precise, especially in ballistic projectiles, to substitute precise attitude determination devices, usually expensive and forced to bear high solicitations as for instance G forces.