Nikon L810 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Nikon L110 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor.
Below you can see the L810 and L110 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L810 and Nikon L110 Cameras
Nikon L810 and Nikon L110 have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Nikon L110 has 32% larger pixel area (2.34µm 2 vs 1.76µm 2 ) compared to Nikon L810, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Nikon L810
or the
Nikon L110 ,
including hyperfocal distance.