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Where were these 80 French Ships of the Line constructed? In all of the same ports, harbors and rivers of France that the previous ships had been, with the addition of other construction yards in allied/occupied countries in Europe. Given that France either directly occupied or held sway over most of continental Europe, they didn't have the same shortages of materials (timber especially) that the British did.
From 1807 till 1813 Bonaparte was building or massing line of battleships at the Texel, Rotterdam, Amsterdam, Flushing, Antwerp, Cherbourg, Brest, L'Orient and Rochefort, Bordeaux, Toulon, Genoa, Naples and Venice and was building frigates in lesser dockyards. He was building new harbors or fortifying old ones at Flushing, Antwerp, Cherbourg, and Pola. New ships built in Genoa seized opportunities to slip along the coast and join the main Mediterranean fleet in Toulon. Pola was fortified as an intended (but never used) base for his new Adriatic squadron, whose ships were best built in the dockyards at Venice but had difficulty in getting in and out of that port's shallow waters.
The French Fleet, 1807-1814: Britain's problem and Madisson's opportunity, Glover
Why didn't the British raid these ports to destroy these newly built vessels? The simple answer is that it would have been too costly. The British success in capturing the Danish fleet at Copenhagen in 1807 might give the impression that they could do that sort of thing at will. However, that success relied on the bulk of the Danish army being in the south of the country defending against possible attack by the French.
However, conducting that kind of operation against a fortified French port would have been a very different proposition. While the attack against the French fleet at Basque Roads (1809) was a notable if limited success, it was largely because of the panic in the French fleet that left a number of their ships aground. The attacking force was mainly small vessels and fireships because the British commanding officer wouldn't risk committing his ships of the line into the shallow waters of the bay. The chances of a more successful raid on a better prepared and fortified port (such as Brest or Toulon) were far, far lower.
Reference:
The French Fleet, 1807-1814: Britain's problem and Madisson's opportunity, Richard Glover, The Journal of Modern History
Vol. 39, No. 3 (Sep., 1967), pp. 233-252 (20 pages)