First construct a circle, a line, and a point on the circle that is the desired point of tangency, X.
Next construct the line through the center of the circle and point X, and then the line perpendicular to that line at point X.
Construct the intersection of the perpendicular with the given line, and then construct the angle bisectors of the two angles formed by this intersection.
The intersection of these angle bisectors with the line through the center of the circle and point X forms the centers of the two circles that are tangent to both the line and the circle at point X.